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N.Y., SUSQUEHANNA AND W.R.R. CO. v. VERMEULEN

44 N.J. 491 (1965)

210 A.2d 214

NEW YORK, SUSQUEHANNA AND WESTERN RAILROAD COMPANY, A NEW JERSEY CORPORATION, APPELLANT, v. ABRAM M. VERMEULEN, STATE COMPTROLLER, DIVISION OF BUDGET AND ACCOUNTING, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENT. STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. NEW YORK, SUSQUEHANNA AND WESTERN RAILROAD COMPANY, DEFENDANT-APPELLANT.

The Supreme Court of New Jersey.

Decided May 17, 1965.

Attorney(s) appearing for the Case

Mr. Vincent P. Biunno argued the cause for appellant (Messrs. Lum, Biunno & Tompkins, attorneys).

Mr. Elias Abelson, Deputy Attorney General, argued the cause for respondent (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

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

This case involves sundry attacks upon the constitutionality of the Railroad Tax Law of 1948, N.J.S.A. 54:29A-1 et seq.

Taxes for 1962 and 1963 levied against the New York, Susquehanna and Western Railroad Company (herein Susquehanna) being unpaid, the State Comptroller issued to the Clerk of the Superior Court a certificate showing the amount...

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