Legal Opinion

Tennant v. State Board of Taxes & Assessments

Supreme Court of New Jersey

Decided February 28, 1921PublishedCited by 7 opinions

On appeal from tbe Supreme Court, which on certiorari aflhmed a judgment of tiie state board of taxes and assessment.

1Opinion of the Court

*466The opinion of the court, was delivered by

PARKER, J.

This is a dispute over the right of Jersey City to tax certain personal property of the bankrupt ñrm of Dailey & Ivins for taxes of the year 1918. The two principal questions are, first, whether the.property now in question was taxable at all under the laws of this state because of the title, possession, qualified ownership, or whatever it may be called, to which it was subjected at the taxing date, May 20th, 1918, and secondly, whether the property had such a situs within the taxing district of Jersey City as to' permit tire tax lien to…

2Cases cited4 opinions

  1. Swarts v. HammerSupreme Court of the United States · 1904
  2. The People v. . Central R.R. Co. of N.J.New York Court of Appeals · 1870
  3. Central R. Co. of NJ v. Jersey CitySupreme Court of the United States · 1908
  4. In re KellingerNew York Court of Chancery · 1841

3Cited by7 opinions

  1. City of Bayonne v. International Nickel Co., Inc.New Jersey Superior Court Appellate Division · 1968
  2. Terry Collins v. Promark Products, Inc., Defendant-Third-Party United States of America, Third-PartyCourt of Appeals for the Second Circuit · 1992
  3. Collins v. Promark Products, Inc.District Court, S.D. New York · 1991
  4. New York Central Railroad v. State Department of Taxation & FinanceSupreme Court of New Jersey · 1948
  5. Ships & Power Equipment Corp. v. County of San DiegoCalifornia Court of Appeal · 1949

2 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API