Dows v. Drew
New Jersey Court of Chancery
A final decree was made in this case March 28th, 1876, ■directing a sale ofithe mortgaged premises for the payment of a, mortgage made by the defendants to the complainant, bearing date October 28th, 1873, and duly recorded January 7th, 1874. The tax laid on the mortgaged premises for the year 1875 not having been paid, a warrant was issued under the thirty-fourth section of the act concerning taxes, (Nix.
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A final decree was made in this case March 28th, 1876, ■directing a sale ofithe mortgaged premises for the payment of a, mortgage made by the defendants to the complainant, bearing date October 28th, 1873, and duly recorded January 7th, 1874. The tax laid on the mortgaged premises for the year 1875 not having been paid, a warrant was issued under the thirty-fourth section of the act concerning taxes, (Nix. Dig. 942,) commanding the collector of the township in which the mortgaged premises are situate, to sell' the standing timber thereon for the payment of the tax. The collector was…
1Opinion of the Court
The Vice-Chancellor.
This application was heard under an agreement of counsel, that the matters alleged in the petition should be taken to be true; that all objection to the form of the proceeding should be waived, and that it should be considered the questions discussed were properly presented by appropriate pleadings.
Sections 33 and 34 of the act concerning taxes, (Nix. Dig. 942,) plainly direct that the tax assessed on land held by a tenant, shall be assessed against the tenant, and not against the owner. The tax is spoken of as the tenant’s tax; he is made personally liable for its…
2Cited by3 opinions
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- Third Ave. B. L. Assn. v. ProtheroNew Jersey Court of Chancery · 1938
- Deluca v. VenturaNew Jersey Court of Chancery · 1929