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N. J. RLTY. TITLE INS. CO. v. DIV. OF TAX APPEALS, DEPT. OF TAX. AND FINANCE

1 N.J. 496 (1949)

64 A.2d 341

NEW JERSEY REALTY TITLE INSURANCE COMPANY, PROSECUTOR-RESPONDENT, v. DIVISION OF TAX APPEALS IN THE DEPARTMENT OF TAXATION AND FINANCE OF THE STATE OF NEW JERSEY AND THE CITY OF NEWARK, A MUNICIPAL CORPORATION, DEFENDANTS-APPELLANTS.

The Supreme Court of New Jersey.

Decided March 7, 1949.

Attorney(s) appearing for the Case

Mr. Vincent J. Casale, argued the cause for the defendant-appellant, the City of Newark (Mr. Thomas L. Parsonnet, on the brief).

Mr. Charles B. Niebling, argued the cause for the prosecutor-respondent.

A brief, amicus curiae, was filed by leave of the Court, by the Cities of Camden, Mr. John J. Crean and Mr. Norman Heine, attorneys, and Trenton, Mr. Louis Josephson, attorney.

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

This appeal is from the former Supreme Court which, on certiorari, reversed a judgment of the Division of Tax Appeals sustaining an assessment levied on the property of respondent pursuant to R.S. 54:4-22. The decision of the former Supreme Court was rested on the ground that the tax was not an excise tax, but an ad valorem tax on personal property, and that by taxing...

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