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GEORGE M. BREWSTER & SONS, INC. v. BOR. OF BOGOTA

15 N.J. Super. 404 (1951)

83 A.2d 554

GEORGE M. BREWSTER & SONS, INC., A NEW JERSEY CORPORATION, PLAINTIFF, v. BOROUGH OF BOGOTA, TOWNSHIP OF WESTAMPTON, TOWNSHIP OF MOUNT LAUREL, AND THE ATTORNEY GENERAL OF THE STATE OF NEW JERSEY, DEFENDANTS.

Superior Court of New Jersey, Law Division.

Decided September 18, 1951.

Attorney(s) appearing for the Case

Messrs. Major & Carlsen (Mr. James A. Major appearing), attorneys for plaintiff.

Mr. Walter H. Jones, attorney for Borough of Bogota.

Mr. Bayard Allen, attorney for Township of Westampton.

Mr. Benjamin Marmer, attorney for Township of Mount Laurel.

Mr. Theodore D. Parsons, Attorney-General.

LEYDEN, J.S.C.

Plaintiff seeks a declaratory judgment (R.S. 2:26-66 and 69) of its rights, status and legal relations under the statute authorizing the assessment and taxation of tangible personal property (R.S. 54:4-9, as amended L. 1942, c. 281; L. 1943, c. 120; L. 1945, c. 163), and more particularly, whether under said statute the Townships of Westampton and...

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