Legal Opinion
North Jersey Street Railway Co. v. Mayor of Jersey City
Supreme Court of New Jersey
Decided June 11, 1906PublishedCited by 2 opinions
On certiorari.
1Opinion of the Court
The opinion of the court was delivered by
Swayze, J.
The question involved in these cases is the right of Jersey City to levy a property tax upon the right, privilege, license or franchise of the prosecutors to lay and maintain street railway tracks and operate trolley cars thereon. The solution depends upon the construction of the Tax act of 1903. Pamph. L., p. 394. That act provides for the taxation of all property, real and personal, not expressly exempted by the act or excluded from its operation. Included in the property exempted from taxation axe “all offices and franchises, and all…
2Cases cited7 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
- New Orleans City & Lake Railroad v. New OrleansSupreme Court of the United States · 1892
- Memphis Gas Light Co. v. Taxing DistrictSupreme Court of the United States · 1883
- Heerwagen v. Crosstown Street Railway Co.New York Court of Appeals · 1904
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3Cited by2 opinions
- The Pullman Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1947
- New Jersey Bell Telephone Co. v. State Board of Taxes & AssessmentsSupreme Court of the United States · 1930