Lehigh Valley Harbor Terminal Railway Co. v. City Collector

The opinion of the court was delivered by

Trenchard, J.

Some time prior to December 21st, 1916 (the exact date not appearing), the relator purchased certain lands in Jersey City on which taxes were in arrears. On the day mentioned, the relator desired to pay the taxes, and did so; but for the years from 1903 to 1912, inclusive, the city collector, although receiving the principal and interest at the rate of seven per centum per annum, from the 20th day of December of the year of the levy down to the time of payment, refused to receipt; the tax bills in full or to cancel the assessments on his…