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JERSEY CITY v. LIGGETT & MYERS TOBACCO CO.

14 N.J. 112 (1953)

101 A.2d 555

CITY OF JERSEY CITY, APPELLANT, v. LIGGETT & MYERS TOBACCO CO., AND DIVISION OF TAX APPEALS IN THE STATE DEPARTMENT OF THE TREASURY, RESPONDENTS.

The Supreme Court of New Jersey.

Decided December 21, 1953.

Attorney(s) appearing for the Case

Mr. Leo Rosenblum argued the cause for the appellant (Mr. John B. Graf, attorney).

Mr. William H. Osborne, Jr., argued the cause for the respondent Liggett & Myers Tobacco Co. (Messrs. Pitney, Hardin & Ward, attorneys).

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

The issue presented on this appeal is whether the personal property of Liggett & Myers Tobacco Company, located on floor space demised to it under a written agreement of lease dated April 12, 1948 between Lackawanna Warehouse Company, Inc. as lessor, and the Tobacco Company, as lessee, was exempt from taxation under the terms of R.S. 54:4-3.20.

The statute provides that personal property stored...

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