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HACKENSACK WATER CO. v. DIV. OF TAX APPEALS, DEPT. OF TAX. AND FINANCE

2 N.J. 157 (1949)

65 A.2d 828

HACKENSACK WATER COMPANY, PLAINTIFF-APPELLANT, v. DIVISION OF TAX APPEALS IN THE STATE DEPARTMENT OF TAXATION AND FINANCE AND TOWNSHIP OF NORTH BERGEN IN THE COUNTY OF HUDSON, A MUNICIPAL CORPORATION, DEFENDANTS-RESPONDENTS. TOWNSHIP OF NORTH BERGEN, PROSECUTOR-RESPONDENT, v. DIVISION OF TAX APPEALS ET AL., DEFENDANTS-APPELLANTS.

The Supreme Court of New Jersey.

Decided April 25, 1949.

Attorney(s) appearing for the Case

Mr. Joseph Keane (Messrs. Milton, McNulty & Augelli, attorneys) argued the cause for the appellant.

Mr. Nicholas S. Schloeder argued the cause for the respondents.

The opinion of the court was delivered by OLIPHANT, J.

This is a tax case. It is an appeal from judgments of the former Supreme Court upon three writs of certiorari to review three judgments of the Division of Tax Appeals involving assessments of personal property of the appellant located in the Township of North Bergen for the years 1944, 1945 and 1946. The appeals were heard together.

The property consisted of water mains, hydrants, meters, connections...

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