Borough of Kenilworth v. Board of Equalization of Taxes

The opinion of the court was delivered by

Swayze, .7.

The difficulty we find in the claim of the plaintiff in error is that it failed to object to the apportionment of taxes by the county board of taxation before that board. Fairness to the other municipalities in tire county and the orderly administration of the tax iaws, recpiire that a municipality should object promptly if it questions the return of ratables made by its own assessor. A change in the apportionment cannot be made afterward without imposing loss upon the county and perhaps throwing its financial administration into confusion.…