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CENTRAL R. CO. OF NEW JERSEY v. MARTIN

Nos. 5103, 5104.

65 F.2d 613 (1933)

CENTRAL R. CO. OF NEW JERSEY v. MARTIN, State Tax Com'r, et al. LEHIGH VALLEY R. CO. OF NEW JERSEY et al. v. SAME.

Circuit Court of Appeals, Third Circuit.

June 16, 1933.

Attorney(s) appearing for the Case

Maximilian M. Stallman, of Newark, N. J., Robert J. Bain, of Jersey City, N. J., and Alexander H. Elder and Jervis Langdon, Jr., both of New York City, for appellants.

William A. Stevens, Atty. Gen. (Duane E. Minard, Asst. Atty. Gen., Edward P. Stout, of Jersey City, N. J., and John Solan, of Trenton, N. J., of counsel), for appellees.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

In the court below the Central Railroad Company of New Jersey and the Lehigh Valley Railroad, owning property in New Jersey, each filed a bill in equity against the State Tax Commissioner, State Comptroller of the Treasury, the State Treasurer, and the State Attorney General, praying for relief against alleged unjust discrimination in the assessment and collection of taxes. No answer was filed by the defendants, who moved to dismiss the...

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