Darcy v. Darcy
Supreme Court of New Jersey
On certiorari. Review of assessment of taxes. This writ brings up an assessment for taxes made against Caroline M. Darcy, the prosecutrix, living in the city of Newark. It is an assessment for the amount of a mortgage for $1,300, made by James A. Chambers on lands and premises in Greenwood county, in the State of Kansas.
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On certiorari. Review of assessment of taxes. This writ brings up an assessment for taxes made against Caroline M. Darcy, the prosecutrix, living in the city of Newark. It is an assessment for the amount of a mortgage for $1,300, made by James A. Chambers on lands and premises in Greenwood county, in the State of Kansas. The cause was argued upon the following statement of facts agreed upon by the respective counsel for the purpose of the argument: I. The prosecutrix is the owner of a mortgage on lands in Greenwood county, Kansas, for $1,300, on which interest is payable semi-annually at six…
1Opinion of the Court
The opinion of the court was delivered by
Reed, J.
Section 61 of the general act concerning taxes (Rev., p. 1150) provides that all real and personal estate within this state, whether owned by individuals or by corporations, shall be liable to taxation at the full and actual value thereof.
*142Section 63 of the same act provides: “ That the term ‘personal estate/ as used in this act, shall be construed to include goods and chattels of every description, including steamboats and other vessels, money, debts due or owing from solvent debtors, whether on contract, note, bond, mortgage or book account,…
2Cited by4 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Duke Power Co. v. Hillsborough TownshipNew Jersey Tax Court · 1942
- Board of Commissioners v. MurraySupreme Court of Colorado · 1922
- State v. RamseySupreme Court of New Jersey · 1892