Atlantic & Suburban Railway Co. v. State Board of Assessors

The opinion of the court was delivered by

Reed, J.

This writ brings up the assessment of-franchise taxes made by the state board of assessors against the Atlantic and Suburban Railway Company for the years 1907 and 1908.

The prosecutor is a trolley company whose track, sixteen and twenty-eight thousandths miles in length, runs through several taxing- districts. Eor a portion of this length, the track of the prosecutor is admittedly laid upon private ground and a portion upon highways.

The act of 1906 (Pamph. L., p. 645, § 4), provides that every street railway company shall, in May of each year,…