Legal Opinion

Rosell v. Buck

Supreme Court of New Jersey

Decided December 7, 1898Published

On certiorari in matter of taxation.

1Opinion of the Court

The opinion of the court was delivered by

Van Syckel, J.

The assessor of the township of Freehold, in the year 1897, assessed Rosell, as receiver for the property of the said company, as follows:

*576Real estate............................................... $4,000

Machinery...................................................... 2,024

Office furniture and fixtures.................... 403

Materials....................................................... 5,636

$12,063

The assessment was made in accordance with the statute as of May 20th, 1897, but the assessment in fact was made in July, 1897.

It appears by a…

2Cases cited2 opinions

  1. Kirkpatrick v. State Board of AssessorsSupreme Court of New Jersey · 1894
  2. Merchants' Insurance v. City of NewarkSupreme Court of New Jersey · 1891

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