Delaware, Lackawanna & Western Railroad v. State Board of Taxes

These writs, as prosecuted, amount to a concerted attack upon the valuations for 1922 of real estate in Hudson county belonging to the several prosecutors, consisting of main stem and second-class railroad property, situated for the most part on the tidewaters of Hudson river and New York bay. A glance at our law reports will show that these tax valuations •are a source of constant litigation, and that the settlement of that litigation by the courts, reviewing the tax board on matters of fact as well as. of law, is a matter of some difficulty. In the cases at bar a very large number of items…