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CENTRAL R.R. CO. v. NEELD

26 N.J. 188 (1958)

139 A.2d 119

THE CENTRAL RAILROAD COMPANY OF NEW JERSEY, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. AARON K. NEELD, DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANTS-RESPONDENTS. THE DELAWARE, LACKAWANNA AND WESTERN RAILROAD COMPANY, A CORPORATION, PLAINTIFF-APPELLANT, v. AARON K. NEELD, DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANTS-RESPONDENTS. ERIE RAILROAD COMPANY, A CORPORATION OF THE STATE OF NEW YORK, PLAINTIFF-APPELLANT, v. AARON K. NEELD, DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANTS-RESPONDENTS. LEHIGH VALLEY RAILROAD COMPANY, A CORPORATION OF THE STATE OF PENNSYLVANIA, PLAINTIFF-APPELLANT, v. AARON K. NEELD, DIRECTOR, DIVISION OF TAXATION, ET AL., DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey.

Decided February 17, 1958.

Attorney(s) appearing for the Case

Messrs. Joseph C. Glavin, Augustus Nasmith and Raymond J. Lamb argued the causes for the appellants (Messrs. Emory, Langan, Lamb & Blake, attorneys for plaintiffs-appellants Erie Railroad Company and Lehigh Valley Railroad Company).

Messrs. Herbert H. Fine and Leo Rosenblum argued the causes for the respondents (Mr. Ezra L. Nolan, Corporation Counsel of the City of Jersey City, attorney for defendant-respondent City of Jersey City and Mr. James Rosen, attorney for defendant-respondent Township of Weehawken and Mr. Herbert H. Fine, attorney for defendant-respondent City of Hoboken).

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

These are four consolidated appeals from judgments of the Law Division dismissing, without prejudice, the complaints filed by the plaintiff railroad companies. Appeals were taken to the Appellate Division and we certified on our own motion.

In March 1953 the Director, Division of Taxation in the Department of the Treasury, certified his assessments against the plaintiff...

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