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WALTER READE, INC. v. DENNIS TP.

36 N.J. 435 (1962)

177 A.2d 752

WALTER READE, INC., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF DENNIS, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT. WALTER READE, INC., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WALL, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT. WALTER READE, INC., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF GALLOWAY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT. WALTER READE, INC., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF LACEY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided February 5, 1962.

Attorney(s) appearing for the Case

Mr. John C. Giordano, Jr., argued the cause for plaintiff-appellant, Walter Reade, Inc.

Mr. Theodore W. Geiser argued the cause for New Jersey Highway Authority, amicus curiae (Messrs. Shaw, Pindar, McElroy, Connell & Foley, attorneys).

Mr. Bernard Hellring argued the cause for intervenor, Buddies Food Services, Inc. (Messrs. Hellring, Lindeman & Lieberman, attorneys; Mr. William I. Schapiro and Mr. Norman Bruck, on the brief).

Mr. Alan B. Handler, Deputy Attorney General, argued the cause for respondent Division of Tax Appeals (Mr. David D. Furman, Attorney General of New Jersey, attorney).

Mr. Edward W. Haines argued the cause for defendants-respondents Townships of Dennis and Lacey (Messrs. Haines & Schuman, attorneys for Township of Lacey; Mr. George M. James, attorney for Township of Dennis).

Mr. William C. Nowels argued the cause for defendant-respondent Township of Wall (Mr. Burton L. Fundler, on the brief).

Mr. Benjamin A. Rimm argued the cause for defendant-respondent Township of Galloway.

The opinion of the court was delivered by WEINTRAUB, C.J.

The New Jersey Highway Authority (herein Authority) constructed the Garden State Parkway, an express highway, along which it erected a series of service areas containing restaurant and other facilities for the needs and convenience of the motorist. Some of these restaurants were operated by Walter Reade, Inc. (herein Reade) under an agreement with the Authority. The lands and buildings were assessed against...

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