City of Newark v. Sun Oil Co.

Quinn, President.

On November 28th, 1939, the City of Newark applied to the Essex County Board of Taxation for the addition to the tax rolls of the city for the year 1938, of certain specified intangible personalty alleged to be owned by Sun Oil Company, and said to have been omitted from the assessment list for that year. The application was based upon the premise that the chief office of respondent, a New Jersey corporation, was situated in the petitioner taxing district upon October 1st, 1937, and that therefore, the intangible personalty of the company was properly subject to assessment…