McNeal Pipe & Foundry Co. v. Lippincott
Supreme Court of New Jersey
On certiorari. This certiorari brings up an assessment of taxes imposed upon prosecutor by the assessor of the township of Burlington. It appears by a stipulation of counsel that the municipality known as “ The Inhabitants of the City of Burlington,” which was incorporated by the “Act to incorporate the city of Burlington,” approved March 4th, 1851 (Pamph. L., p. 149), covers territory which lies within the township of Burlington, but does not include the whole township.
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On certiorari. This certiorari brings up an assessment of taxes imposed upon prosecutor by the assessor of the township of Burlington. It appears by a stipulation of counsel that the municipality known as “ The Inhabitants of the City of Burlington,” which was incorporated by the “Act to incorporate the city of Burlington,” approved March 4th, 1851 (Pamph. L., p. 149), covers territory which lies within the township of Burlington, but does not include the whole township. It also appears that the assessor of the township of Burlington, in 1892, assessed for county, state school and township…
1Opinion of the Court
The opinion of the court was delivered by
Magie, J.
The first question for decision is whether the assessor of the township of Burlington can lawfully include in his assessment property lying within the city of Burlington, and impose on the owners theredf such taxes as a township assessor is authorized to impose..It is settled in this state that the legislature may create local political divisions and governments, covering the same territory and of a dual character, and may endow each with the power of taxation for the purpose of performing their respective functions. Hoey v. Collector, 10…
2Cases cited1 opinion
- Commissioners of Keyport v. CherrySupreme Court of New Jersey · 1889
3Cited by3 opinions
- TRUSTEES OF RUTGERS COLLEGE IN NJ v. RichmanNew Jersey Superior Court Appellate Division · 1956
- Hill v. City of SummitNew Jersey Superior Court Appellate Division · 1960
- Love v. Town of PrestonSupreme Court of Minnesota · 1910