In re the Appeal of the Town of West New York

The opinion of the court was delivered by

Burling, J.

This is an appeal from an order of the Division of Tax Appeals affirming a determination of the Hudson County Board of Taxation cancelling an amount of $300,000 imposed each year from 1953 to 1955, inclusive, as an ad valorem personal property tax assessment by the appellant, The Town of West New York, against respondent, Hackensack Water Company. Prior to hearing and while the cause was pending in the Appellate Division, we certified it to this court on our own motion.

The Hackensack Water Company supplies water to the inhabitants of 55…