Lehigh Valley Railroad v. Mayor of Jersey City

The opinion of: the court was delivered by

Gummere, Chief Justice.

The Lehigh Valley Railroad Company of New Jersey owns and operates a railroad extending across the state from the Delaware river to the Hudson. At its terminal upon the shore of the Hudson it has constructed a serios of piers extending into the river, upon which tracks are laid, and from which freight is transhipped from their cars to barges and lighters. In the years 1904 and 1905 both the state board of assessors and the local taxing authorities of Jersey City assessed and taxed one of these piers known as Pier E. Application…