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ERIE RAILROAD CO. v. STATE DEPT. OF TAX. AND F.

1 N.J. 298 (1949)

63 A.2d 268

ERIE RAILROAD COMPANY, PROSECUTOR-APPELLANT, v. STATE DEPARTMENT OF TAXATION AND FINANCE, DIVISION OF TAX APPEALS, HOMER C. ZINK, STATE COMMISSIONER OF TAXATION AND FINANCE OF NEW JERSEY, AND FRANK E. WALSH, DIRECTOR DIVISION OF TAXATION OF NEW JERSEY, DEFENDANTS-RESPONDENTS. THE NEW YORK CENTRAL RAILROAD COMPANY, AND THE COMPANIES COMPRISING ITS SYSTEM, PROSECUTOR-APPELLANT, v. THE STATE DEPARTMENT OF TAXATION AND FINANCE, DIVISION OF TAX APPEALS, AND HOMER C. ZINK, COMMISSIONER OF SAID DEPARTMENT OF TAXATION AND FINANCE, DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey.

Decided January 17, 1949.

Attorney(s) appearing for the Case

Mr. Edward A. Markley argued the cause for the prosecutor-appellant, Erie Railroad Company (Messrs. Markley & Broadhurst, attorneys).

Mr. Benjamin C. Van Tine argued the cause for the defendants-respondents (Mr. Walter D. Van Riper, Attorney-General of New Jersey).

Mr. Joseph A. Davis argued the cause for the prosecutor-appellant, The New York Central Railroad Company and the companies comprising its System (Messrs. O'Mara, Conway & Schumann, attorneys).

Mr. Benjamin C. Van Tine argued the cause for the defendants-respondents (Mr. Walter D. Van Riper, Attorney-General of New Jersey).

PER CURIAM.

These appeals are from judgments of the former Supreme Court, which judgments affirm the judgments of the State Department of Taxation and Finance, Division of Tax Appeals confirming assessments for the year 1945 upon certain floating equipment consisting of ferry boats, tugs, lighters, etc., the property of appellants. The judgments in question are affirmed for the reasons stated in the opinion of Mr. Justice Eastwood in the former Supreme Court reported...

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