Legal Opinion
Newton Trust Co. v. Atwood
Supreme Court of New Jersey
Decided November 9, 1908PublishedCited by 8 opinions
On certiorari.
1Opinion of the Court
The opinion of the court was delivered by
Voorhees, J.
The contest in this cases arises over the assessment for taxes for the year 1907 against the prosecutor.
Taxation of trust companies is regulated by the General Tax act. Pamph. L. 1903, p. 394, § 18. They are assessed upon the full amount of capital and accumulated surplus. This act repeals so much of the “Act concerning trust companies” (Pamph. L. 1899, p. 450, § 89) as relates to the taxation of these corporations.
The method of ascertaining for the purposes of taxation the full amount of capital and accumulated surplus has been *142pointed out…
2Cited by8 opinions
- Universal Insurance v. State Board of Tax AppealsSupreme Court of New Jersey · 1937
- City of Jersey City v. Harborside Warehouse Co.New Jersey Tax Court · 1941
- In re the Appeals Filed by the City of Jersey CityNew Jersey Tax Court · 1945
- Hackensack Water Co. v. Borough of HaworthNew Jersey Tax Court · 1941
- Schaffer Belts v. Division of Tax AppealsNew Jersey Superior Court Appellate Division · 1948
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