North Jersey Street Railway Co. v. Mayor of Jersey City

The opinion of the court was delivered by

Pitney, J.

In the year 1903, and again in the year 1904, the tax commissioners of Jersey City imposed a property tax upon the right or franchise of the street railway company to operate its railroad in the streets. Upon writs of certiorari prosecuted by the company the Supreme Court set aside these taxes upon the ground that the franchise was taxable under the so-called “Vóorhees act” (Pamph. L. 1900, p. 502), and was therefore exempt from taxation under the General Tax law of 1903 by the term's of paragraph 8 of section 3 of that law. These judgments…