Legal Opinion
State v. State Board of Assessors
Supreme Court of New Jersey
Decided February 15, 1898PublishedCited by 5 opinions
On certiorari. Matter of franchise tax.
1Opinion of the Court
The opinion of the court was delivered by
Collins, J.
The prosecutor, a corporation of this state, resists the greater part of the tax assessed against it for the *462year 1897, under “An act to provide for the' imposition of state taxes upon certain corporations and for the collection thereof,” approved April 18th, 1884, and the acts amendatory thereof and supplementary thereto. Gen. Stat, p. 3335, et seq. Resistance is based on the fact that all but $157,000 of its capital stock of $35,000,000, par value, was issued for the purchase of rights under letters-patent of the United States, and the…
2Cases cited3 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Honduras Commercial Co. v. State Board of AssessorsSupreme Court of New Jersey · 1892
- Lumberville Delaware Bridge Co. v. State Board of AssessorsSupreme Court of New Jersey · 1893
3Cited by5 opinions
- Kaiser Land and Fruit Co. v. CurryCalifornia Supreme Court · 1909
- Ohio v. HarrisCourt of Appeals for the Sixth Circuit · 1916
- Blackrock Copper Min. & Mill. Co. v. TingeyUtah Supreme Court · 1908
- Phillipsburg Horse Car Railroad v. State Board of AssessorsSupreme Court of New Jersey · 1911
- State Ex Rel. State Corp. Commission v. Old Abe Co.New Mexico Supreme Court · 1939