Mayor of Newark v. Tunis
Supreme Court of New Jersey
On certiorari to board of equalization of taxes.
1Opinion of the Court
The opinion of the court was delivered by
Swayze, J.
The Tax act of 1903 evinces an intent to tax at its true value all property not exempt. Section 2 enacts that "all property, real and personal, within the jurisdiction of this state, not expressly exempted b_y this act, or excluded from its operation, shall be subject to annual taxation at its true value under this act.” Section (5 requires the assessor. *46after examination and inquiry, to determine the full and fair value of each parcel of real property at such price as in his judgment such parcel would sell for at a fair and bona fide sale by…
2Cases cited10 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
- National Bank of Commerce v. City of New BedfordMassachusetts Supreme Judicial Court · 1892
- San Francisco National Bank v. DodgeSupreme Court of the United States · 1905
- Fidelity Trust Co. v. Board of Equalization of TaxesSupreme Court of New Jersey · 1908
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Continental Nat. Bank of Salt Lake City v. NaylorUtah Supreme Court · 1919
- Village of Ridgefield Park v. BERGEN CO. BD. OF TAXATIONNew Jersey Superior Court Appellate Division · 1960
- City of Camden v. Camden Safe Deposit & Trust Co.Supreme Court of New Jersey · 1913
- The Pullman Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1947
- National Bank v. Middlesex County Board of TaxationNew Jersey Tax Court · 1948
1 more not listed; retrieve them via the Exa API.