Legal Opinion

Borough of Bergenfield v. Martin

New Jersey Tax Court

Decided December 10, 1940PublishedCited by 1 opinion

1Opinion of the Court

Quinn, President.

On May 1st, 1937, the State Tax Commissioner made and certified the apportionment of the proceeds of the franchise taxes levied against the Public Service Electric and Gas Company and the Flew Jersey Bell Telephone Company for the year 1937, to the various municipalities entitled thereto, including petitioners and respondent, city of Jersey City, pursuant to the provisions of the Voorhees Franchise Tax act of 1900 and its supplements (R. S. Title 54, ch. 31). The rules of the State Board of Tax Appeals in effect for the year 1937 provided that appeals from any action of the…

2Cases cited3 opinions

  1. Mellor v. KaighnSupreme Court of New Jersey · 1916
  2. Virtue v. Board of Freeholders of EssexSupreme Court of New Jersey · 1901
  3. Township of Washington v. Mercer County Board of TaxationSupreme Court of New Jersey · 1914

3Cited by1 opinion

  1. In Re NY Central Railroad SystemNew Jersey Superior Court Appellate Division · 1954

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