Bd. Of Com'rs Of Raritan v. Bridgewater Tp.

• Decision Date: 03 June 1948
• Docket Number: No. 265.,265.
• Citation: 137 N.J.L. 239,59 A.2d 237
• Parties: BOARD OF COM'RS OF RARITAN v. BRIDGEWATER TP. et al.
• Court: New Jersey Supreme Court

137 N.J.L. 239

59 A.2d 237

BOARD OF COM'RS OF RARITAN

v.BRIDGEWATER TP. et al.

No. 265.

Supreme Court of New Jersey.

June 3, 1948.

Mandamus proceeding by the Board of Commissioners of Raritan, by Sebastian Conti, treasurer of the Board of Commissioners of Raritan, against the Township of Bridgewater and others. On rule to show cause.

Rule discharged.

January term, 1948, before DONGES, COLIE and EASTWOOD, JJ.

George W. Allgair, of Somerville, (Joseph Halpern, of Somerville, of counsel), for relator.

Frazer, Stoffer & Jacobs, of Newark (Nathan L. Jacobs, of Newark, of counsel), for defendants.

COLIE, Justice.

This is the return of a rule to show cause why a peremptory or alternative writ of mandamus should not issue commanding the defendants ‘to pay over forthwith the sum of Nine Thousand ($9,000.00) Dollars appropriated in the 1947 budget of the Township of Bridgewater for Town of Raritan roads, unto Sebastian Conti, Treasurer of the said Board of Commissioners of Raritan.’

The peculiar interrelations between the Town of Raritan and the Township of Bridgewater need not be explored at length since they have been discussed by the Supreme Court. Cf. Crisci v. Board of Commissioners of Raritan, 119 N.J.L. 103, 194 A. 445. For the purpose of this opinion we borrow from the relator's brief, as follows:

‘The only inter-relation between Relator and Defendant which has been carried down from 1868 through 1947 is that the Relator never appointed or elected a tax assessor and tax collector, and the defendant has since 1868 been assessing and collecting taxes within the Town of Raritan. The method used through all the years consisted of the Relator passing annual ordinances, setting forth anticipated revenues and expenditures of the town, and determining the amount of money to be raised by local taxation. This amount was then certified by Relator to the Defendant, who then assesses and collects the taxes necessary, and turns over the money so collected to the Treasurer of Raritan, and by him expended in accordance with the budgetary provisions. Defendant likewise collects the State and County taxes and pays over to Relator a proportion of the road tax.

‘In addition to assessing and collecting the taxes for Raritan as certified to it by the Town of Raritan, the Defendant also regards the taxable property of Raritan as being part of the taxable property of Bridgewater, and assesses and collects from the inhabitants of Raritan, taxes in accordance...