United New Jersey Railroad & Canal Co. v. State Board of Taxes & Assessment

The opinion of the court was delivered by

Black, J.

The writs of certiorari in these cases bring under review the assessments of railroad property for the year 1924. The assessments or valuations were made as of January 1st, 1924, under the Railroad Tax act of 1884, page 142, as redrafted in 1888, page .269, and the supplements. The assessments were made in the first instance by the state board. Upon complaint being made to the board a hearing was given to the owners of the property assessed. At the hearing, the complaints against the assessments fox the year 1924 were consolidated and heard by…