Maxwell, Comr. of Revenue v. . Hans Rees' Sons

Beogden, J".

Certain admissions were made by the defendant at the hearing in the Superior Court and set forth in the judgment. In substance these admissions were:(a) In assessing the tax the Commissioner of Revenue followed the statutory method prescribed in chapter 4, section 201 of the Public Laws of 1923, chapter 101, section 201 of the Public Laws of 1925, and section 311 of chapter 80 of the Public Laws of 1927; (b) that the valuation of the real estate and tangible property of the taxpayer “both within and without the State” is correct; (c) that the total net income used as a basis for…