Guggenheim v. City of Long Branch

The opinion of the court was delivered by

Minturn, J.

The board of assessment and revision of Long Branch, the county board of taxation and the board of equalization of taxes of the state, having successively imposed and confirmed an assessment of $40,000 for the year 1906 upon the personal property of the prosecutor, he, by this writ, attacks the assessment upon the ground that when it was levied he was not a resident of the taxing district. .Both the county board and the state board, upon the evidence presented to them, found this fact against him; but, pursuing the suggestion as to practice…