Royal Manufacturing Co. v. Mayor of Rahway

*417The opinion of the court was delivered by

Swayze, J.

The writ in this ease is directed to the municipality and the receiver of taxes, and brings up an assessment for taxation for 1906. The return shows merely an assessment upon an original valuation of $15,000, subsequently changed to $49,800. The depositions show that this change was made by the county board of taxation, and the defendants put in evidence a judgment of the state board of equalization affirming the assessment upon the valuation fixed by the county board.

The question to be determined is one of procedure — whether the proper…