J. S. Rippel & Co. v. City of Newark

The bill of complaint in this ease sought to enjoin the city from collecting the tax assessed against complainants on their personal property for the year 1935; and to determine the amount of their personal property tax liability for that year; and to cancel the assessments and records of tax liability based thereon for said taxes.

The learned Vice-Chancellor was of the opinion that the bill of complaint could be sustained, if at all, only on one theory; namely, that the complainants were lulled by the agents of the city into the belief that the filing of formal sworn claims for deductions and…