Erie Railroad System v. Walsh

Commissioner.

The Director of the Division of Taxation established certain valuations and assessments for the year 1946 of properties owned or leased by the Erie Kailroad Company and used for railroad purposes. Properties in Classes T and III are located within the State of New Jersey but outside of Jersey City; properties in Classes I and II are located within Jersey City. Both Erie and Jersey City filed complaints and appealsjo-this Division, Erie seeking decreases and cancellations^! certain assessments and Jersey City seeking increases of certain assessments?^

For purposes of convenience…