State v. Parker
Supreme Court of New Jersey
On certiorari. In matter of taxation. Argued before Justices Elmer, Bedle, and Dalrimple, by Mr. Richey, for the prosecutrix, and Mr. Aitkin, for the city of Trenton.
1Opinion of the Court
*342The opinion of the court was delivered by
Elmer, J.
The prosecutrix of this certiorari was taxed by the assessor of the first ward of the city of Trenton, for the full amount of her personal property, without any deduction for debts due by her, she having failed to present to the assessor a statement in writing of such debts, under oath or affirmation, as required by the twentieth section of the tax law of 1866. (Acts, p. 1087.) Afterwards, she made application to the commissioners of appeal, to have the deduction made by them. The official record of their proceedings, signed by the chairman…
2Cited by4 opinions
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