Meltzer v. Division of Tax Appeals in the State Department of Taxation & Finance

The opinion of the court was delivered by

Heher, J.

Prosecutors challenge two judgments of the State Division of Tax Appeals affirming personal property tax assessments of $125,000 for each of the years 1913 and 1944. Upon the basis of returns made by prosecutors under R. S. 54:4-12, the taxing district made assessments of $30,000 for each of these years; but the Hudson County Tax Board, ex mero motu, raised each assessment to $125,000. Prosecutors thereupon appealed; but the county board affirmed each assessment.

Upon the hearing of the appeals in the State bux-eau, evidence was adduced by…