Central R.R. Co. of N.J. v. State Tax Dept.

The opinion of the court was delivered by

Perskie, J.

This appeal brings up for review a judgment of the Supreme Court, dismissing the writ of certiorari to review the tax levied by the state board of taxes and assessment on appellant’s main stem, tangible personal property and franchise, more commonly designated^ as first, third and fourth class property, for the year 1931.

The appellant contends that the tax in question was levied at a rate in excess of the rate provided by law, and, therefore, the tax is excessive; that the tax unlawfully discriminates against appellant and denies it the…