Legal Opinion

Phillipsburg Horse Car Railroad v. State Board of Assessors

Supreme Court of New Jersey

Decided December 19, 1911PublishedCited by 1 opinion

On certiorari.

1Opinion of the Court

The opinion of the court was delivered by

Trenchard, J.

This writ of certiorari brings up for review the assessment of franchise taxes in the year 1910 on the prosecutor, the Phillipsburg Horse Car Railroad Company, under chapter 290 of the laws of 1906. Pamph. L., p. 644. The return shows that, pursuant to section 4 of that act,, the prosecutor sent to the state board of assessors a statement showing—first, the gross receipts from its business in this state .for the year ending December 31st, 1909; second, the entire mileage of prosecutor’s railroad in this state, and third, the mileage -of…

2Cases cited8 opinions

  1. Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
  2. Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
  3. Ficklen v. Shelby County Taxing DistrictSupreme Court of the United States · 1892
  4. Tide Water Pipe Co. v. State Board of AssessorsSupreme Court of New Jersey · 1895
  5. Lumberville Delaware Bridge Co. v. State Board of AssessorsSupreme Court of New Jersey · 1893

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3Cited by1 opinion

  1. New Jersey Bell Telephone Co. v. State Board of Taxes & AssessmentsSupreme Court of the United States · 1930

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