Legal Opinion
Crossley v. Township Committee
Supreme Court of New Jersey
Decided November 7, 1898PublishedCited by 17 opinions
On certiorari in matter of taxation.
1Opinion of the Court
The opinion of the court was delivered by
Van Syckel, J.
This writ is prosecuted to set aside an assessment for taxes made in East Orange in 1897, on bank stock owned by the prosecutrix in the Essex County National Bank, which is located in the city of Newark.
She was a non-resident in this state during the year 1897, and it is upon that fact that her case is rested.
The federal statute provides that shares of non-residents shall be taxed where the bank is located, and not elsewhere. Ren. Stat. U. S., p. 1015, § 5219.
The New Jersey statute provides that when the owner of shares is a non-resident,…
2Cases cited1 opinion
- State v. LantzSupreme Court of New Jersey · 1891
3Cited by17 opinions
- Humphrey v. Twin State Gas & Electric Co.Supreme Court of Vermont · 1927
- Diller v. Northern California Power Co.California Supreme Court · 1912
- Mares v. New Mexico Public Service Co.New Mexico Supreme Court · 1938
- Shawnee Light & Power Co. v. SearsSupreme Court of Oklahoma · 1908
- Boyd v. Portland Electric Co.Oregon Supreme Court · 1902
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