In re Belvidere-Delaware Railroad

The opinion of the court was delivered by

Pitney, J.

This is an application for a summary determination as to the proper mode of taxing certain railroad property in the city of Trenton, including the main track and roadbed and also some side tracks of a railroad that is known as the Enterprise branch of the Belvidere-Delaware railroad. This property was assessed for the year 1906 by the state board of assessors as “main stem,” and assessed for the same year by the taxing authorities of the city of Trenton a« “second-class” railroad property.

The jurisdiction of this court is invoked by the…