State v. Simpkins
Supreme Court of New Jersey
This writ brings up an .assessment of taxes for the year 1890 against the prosecutor for state, county, township, poll, special school and fire district taxes. . The assessment was made by the assessor of the borough of Vineland, which borough was incorporated under an act for the formation of borough governments. Rev. Sup.,p. 44, and its supplements. The borough lies within the larger territory included within the township of Landis.
1Opinion of the Court
The opinion of the court was delivered by
Reed, J.
This writ is sued out by the prosecutor’s attorney for the purpose of settling the question whether the assessors, in boroughs like Vineland, have the power to assess any taxes other than those authorized for borough purposes. The position of the prosecutor is that all the state, county, township and other taxes, not borough taxes, must be assessed by the assessor of the township within which the borough lies.
This question was raised in the case of Wainright v. Craig, 22 Vroom 462, but its decision being unnecessary, it was left open.
I am of…
2Cases cited1 opinion
- Wainright v. CraigSupreme Court of New Jersey · 1889
3Cited by5 opinions
- City of Passaic v. Passaic County Board of TaxationSupreme Court of New Jersey · 1955
- City of Passaic v. Passaic County Board of TaxationSupreme Court of New Jersey · 1955
- Complaints of the Taxing Districts v. Middlesex County Equalization TableNew Jersey Tax Court · 1947
- State ex rel. Rexroth v. AmesSupreme Court of New Jersey · 1893
- Contreras v. BerryhillDistrict Court, N.D. California · 2020