State ex rel. Rexroth v. Ames

The opinion of the court was delivered by

Van Syckle, J.

The borough of Vineland is formed out of a portion of the township of Landis, under the Borough act. Rev. Sup., p. 44.

The borough assessor is empowered, by the supplement of March 23d, 1888 (Pamph. L., p. 226, § 4), to assess all taxes, state, county, township and school, as well as borough taxes. Merrill v. Simpkins, 24 Vroom 582.

In that case, Mr. Justice Reed, in delivering the opinion of the court, also held that, in respect to those taxes which are levied for township purposes, both within that part of the township lying within, as…