Atlantic City & Shore Railroad v. State Board of Assessors
Supreme Court of New Jersey
On appeal from the Supreme Court, whose opinion is reported in 87 N. J. L. 137. The prosecutor is incorporated under the General Railroad act. It has tracks in Atlantic City lying in part on land owned by it in. fee-simple and in part on land dedicated by the original map of Atlantic City to a railroad, now by the consent of the railroad company used as public streets.
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On appeal from the Supreme Court, whose opinion is reported in 87 N. J. L. 137. The prosecutor is incorporated under the General Railroad act. It has tracks in Atlantic City lying in part on land owned by it in. fee-simple and in part on land dedicated by the original map of Atlantic City to a railroad, now by the consent of the railroad company used as public streets. It has for all but short sections of its tracks no special franchise so-called,.i. e., none but the general franchise under its charter, or that of other railroad corporations whose rights it exercises, and has not acquired or…
1Opinion of the Court
The opinion of the court was delivered by
Swayze, J.
The legislation under which this tax is imposed originated in an act of 1900 (Pamph. L., p. 502; Comp. Btat., p. 5298), entitled “An act for the taxation of all the property and franchises of persons, co-partnerships, associations or corporations using or occupying public streets, highways, roads or other public places, except municipal (corporations) and corporations taxable under the act entitled ‘An act for the taxation of railroad and canal property/ ” A tax under this act was sustained by the Supreme Court, as a *221franchise tax. Paterson…
2Cited by3 opinions
- Washington Fed. of State Emp. v. StateWashington Supreme Court · 1995
- Atlantic City Transportation Co. v. WalshNew Jersey Tax Court · 1947
- Washington Federation of State Employees v. StateWashington Supreme Court · 1995