American Mail Steamship Co. v. Crowell

The opinion of the court was delivered by

Swayze, J.

The Middlesex county board of taxation assessed three steamships as taxable in the city of Perth Amboy, a port of entry in which the vessels were registered pursuant to the acts of congress. Upon appeal, the state board of equalization of taxes affirmed the assessment. The vessels were engaged in trade between the ports of Philadelphia and Boston and the West Indies, and they have never been within the city of Perth Amboy or the county of Middlesex or the State of Hew Jersey. The principal office of the corporation owning them is, and always…