Bergen Tpk. Co. v. N. Bergen Tp.

• Decision Date: 24 November 1920
• Citation: 111 A. 686
• Parties: BERGEN TURNPIKE CO. et al. v. NORTH BERGEN TP. et al.
• Court: New Jersey Supreme Court

111 A. 686

BERGEN TURNPIKE CO. et al.

v. NORTH BERGEN TP. et al.

Supreme Court of New Jersey.

Nov. 24, 1920.

(Syllabus by the Court.)

Certiorari by the Bergen Turnpike Company, lessor, and others against the Township of North Bergen and others, to review an assessment for taxes by the township assessor, confirmed by the state board of taxes and assessment. Writ set aside, and tax canceled.

Argued November term, 1920, before SWAYZE, PARKER, and BLACK, JJ.

Frank Bergen and E. A. Armstrong, both of Newark, for prosecutors.

Francis H. McCauley, of Town of Union, for defendants.

BLACK, J. The writ of certiorari in this case draws under review an assessment for taxes of $61,450 made by the assessor of North Bergen township, in the county of Hudson, against the Bergen Turnpike Company for the year 1918. The assessment was confirmed by the state board of taxes and assessment. The allegation of the prosecutor is that it has no property of any value in the township, which is subject to be taxed. The record shows the Bergen Turnpike Company was incorporated by an act of the Legislature in 1802. P. L. 1802, p. 172. That act authorized the company to maintain a turnpike road, for the use of which it might charge tolls thereon from Hackensack to Hoboken, in the county of Bergen. When the county of Hudson was created in 1840 a portion of the turnpike road was within Hudson county. Several supplements have been passed to the original act. P. L. 1858, p. 213, authorizes and empowers the company to lay down upon its road or any part thereof such track or tracks of iron rails as it may deem necessary. P. L. 1869, p. 610, authorizes the company to transfer and convey a part of the turnpike road. Page 1307. The company may sell and convey or surrender all or any part of the road not already disposed of. P. L. 1875, p. 54. It may lay tracks in Hackensack, etc. The record further shows that it is no longer in fact a turnpike or toll road. On November 1, 1915, that portion lying within the county of Bergen was conveyed to the board of chosen freeholders of that county under the statute. That part thereby became a free public road. The portion in Hudson county was abandoned for the collection of tolls more than 25 years ago. Since the abandonment no revenue has been derived from the road. The act of abandonment as a toll road by the turnpike company has been such that it could not, if it would, restore the tollhouse and collect tolls legally, even if it were possible physically. No gates could be erected, so as to make the collection of tolls either possible or effective, on account of the construction of cross streets and highways in the township. The attorneys on behalf of the prosecutors by a writing filed with the clerk of this court disclaim any rights by reason of the authority granted to lay down upon its road iron rails under P. L. 1858, p. 213; nothing ever having been done under that supplement to the charter. One of the prosecutors, the Public Service Railway Company, operates thereon a street railway. It is taxed the same as on other highways. It pays the state...