Legal Opinion

State ex rel. North American Phonograph Co. v. State Board of Assessors

Supreme Court of New Jersey

Decided June 15, 1892PublishedCited by 7 opinions

On certiorari. Argued at November Term, 1892, before Justices Depue, Van Syckel and Scudder.

1Opinion of the Court

The opinion of the court was delivered by

Scudder, J.

This writ is directed to the state board of assessors to review an assessment of taxes, made against the prosecutor, in the years 1889 and 1890, under the act entitled “An act to provide for the imposition of state taxes upon certain corporations, and for the collection thereof,” approved April 18th, 1884. Rev. Sup., p. 1016.

The return to the writ shows that these assessments have 'been made on a basis of $6,600,000, issued capital stock, and that a tax of one-tenth of one per cent, on the amount of •capital stock, less a small percentage,…

2Cases cited1 opinion

  1. Norton Naval Construction & Ship Building Co. v. State Board of AssessorsSupreme Court of New Jersey · 1891

3Cited by7 opinions

  1. Hazen Engineering Co. v. PittsburghSuperior Court of Pennsylvania · 1959
  2. Reichelderfer v. JohnsonCourt of Appeals for the D.C. Circuit · 1934
  3. Kirkpatrick v. State Board of AssessorsSupreme Court of New Jersey · 1894
  4. Edison United Phonograph Co. v. State Board of AssessorsSupreme Court of New Jersey · 1895
  5. Buffalo Refrigerating Machine Co. v. State Board of AssessorsSupreme Court of New Jersey · 1905

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