Legal Opinion
Household Finance Corp. v. State Board of Tax Appeals
Supreme Court of New Jersey
Decided December 24, 1937PublishedCited by 11 opinions
1Opinion of the Court
The opinion of the court was delivered by
Perskie, J.
This is a taxation case. The basic question requiring decision is whether loans secured by chattel mortgages, made by a foreign corporation authorized to do business in this state, are subject to personal property tax in pursuance of Pamph. L. 1918, ch. 236, § 305, pp. 847, 856.
Prosecutor, organized under the laws of the State of Delaware, maintaining its principal office in Chicago, Illinois, and authorized to do business in this state, was engaged in the small loan business (chapter 62, Pamph. L. 1932, p. 94, and acts amendatory thereof…
2Cases cited16 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- Hanover Fire Insurance v. HardingSupreme Court of the United States · 1926
- Wheeling Steel Corp. v. FoxSupreme Court of the United States · 1936
11 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Reale v. Tp. of WayneNew Jersey Superior Court Appellate Division · 1975
- Spencer Gifts, Inc. v. Taxation Div. DirectorNew Jersey Tax Court · 1981
- JB Williams Co., Inc. v. GlaserNew Jersey Superior Court Appellate Division · 1971
- Commercial Credit Co. v. O'brien, Co. Treas.Montana Supreme Court · 1943
- Duke Power Co. v. Hillsborough TownshipNew Jersey Tax Court · 1942
6 more not listed; retrieve them via the Exa API.