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PORT OF N.Y. AUTHORITY v. CITY OF NEWARK

35 N.J. Super. 74 (1955)

113 A.2d 34

THE PORT OF NEW YORK AUTHORITY, PLAINTIFF, v. THE CITY OF NEWARK, LEO P. CARLIN, AS A MEMBER OF THE BOARD OF COMMISSIONERS OF THE CITY OF NEWARK, SALVATORE A. BONTEMPO, AS A MEMBER OF THE BOARD OF COMMISSIONERS OF THE CITY OF NEWARK, PEARCE R. FRANKLIN, AS A MEMBER OF THE BOARD OF COMMISSIONERS OF THE CITY OF NEWARK, JOHN B. KEENAN, AS A MEMBER OF THE BOARD OF COMMISSIONERS OF THE CITY OF NEWARK, AND MEYER C. ELLENSTEIN, AS A MEMBER OF THE BOARD OF COMMISSIONERS OF THE CITY OF NEWARK, AS DIRECTOR OF THE DEPARTMENT OF REVENUE AND FINANCE AND AS COLLECTOR OF TAXES OF THE CITY OF NEWARK, DEFENDANTS.

Superior Court of New Jersey, Law Division.

Decided March 25, 1955.

Attorney(s) appearing for the Case

Mr. Russell E. Watson, attorney for plaintiff.

Mr. Vincent P. Torppey, Corporation Counsel of The City of Newark, attorney for defendants.

COLIE, J.S.C.

This action in lieu of prerogative writ is brought by the Port of New York Authority, hereinafter called "Port Authority," against the City of Newark and the Board of Commissioners, to set aside tax assessments by the city for the years 1952 and 1953 on the Newark Union Motor Truck Terminal.

The Port Authority contends that the terminal is tax exempt because the Port Authority is a governmental agency exercising governmental functions, and that...

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