Jersey Central Power & Light Co. v. State Board of Tax Apeals

The opinion of the court was delivered by

Heher, J.

The judgment is affirmed for the reasons expressed in the opinion of the Supreme Court.

The language of the statutory provision under review ' (chapter 5, section 6 (a), of the Laws of 1940: N. J. S. A. 54:31-50) does not reasonably admit of doubt as to its meaning. The insistence is that the terms “ dines’ and dnains’ comprehend and include all facilities of the Company by means of which it distributes its product to the consumer.” It is said that, in common usage and acceptance, “the meaning of the word dines’ is more obvious than the meaning…