Central Railroad Company of New Jersey v. Mayor and Aldermen of Jersey City

• Decision Date: 27 April 1908
• Docket Number: No. 203,203
• Citation: 52 L.Ed. 896,28 S.Ct. 592,209 U.S. 473
• Parties: CENTRAL RAILROAD COMPANY OF NEW JERSEY, Plff. in Err., v. MAYOR AND ALDERMEN OF JERSEY CITY and Robert Davis, Collector thereof
• Court: U.S. Supreme Court

209 U.S. 473

28 S.Ct. 592

52 L.Ed. 896

CENTRAL RAILROAD COMPANY OF NEW JERSEY, Plff. in Err.,

v MAYOR AND ALDERMEN OF JERSEY CITY and Robert Davis, Collector thereof.

No. 203.

Argued April 15, 16, 1908.

Decided April 27, 1908.

Messrs. Frank Bergen, William D. Edwards, and George Holmes for plaintiff in

[Argument of Counsel from pages 473-475 intentionally omitted] Mr. Warren Dixon for defendants in error.

[Argument of Counsel from page 475 intentionally omitted] Mr. Justice Holmes delivered the opinion of the court:

This is a writ of error prosecuted to review a judgment sustaining taxes levied a judgment sustaining taxes levied by Jersey City upon lands of the plaintiff in error, lying between the middle of New York bay and its low-water line on the New Jersey shore. It is argued that this land, although it belonged to New Jersey until conveyed, is not within its jurisdiction, and cannot be taxed under the authority of that state. The supreme court upheld the tax (70 N. J. L. 81, 56 Atl. 239), and its judgment was affirmed by the court of errors and appeals, for the reasons given by the supreme court. 72 N. J. L. 311, 61 Atl. 1118. The plaintiff in error contended that, as New Jersey had not the right to tax, the attempt was to deprive the prosecutor of its property contrary to the 14th Amendment, and brought the case here.

The decision depends upon the construction of an agreement made between New Jersey and New York for the purpose of settling the territorial limits and jurisdiction of the two states, which previously had been the subject of dispute. This agreement was made by commissioners appointed for the purpose, was confirmed by New York on February 5, 1834 (Laws of 1834, chap. 8, p. 8), and by New Jersey on February 26, 1834 (Laws of 1834, p. 118), and was approved by Congress by act of June 28, 1834, chap. 126. 4 Stat. at L. 708. By article 1, the boundary line between the two states from a point above the land in dispute is to be the middle of the Hudson river, of the bay of New York, of the water between Staten island and New Jersey, etc., 'except as hereinafter otherwise particularly mentioned.' By article 2, New York retains its present jurisdiction over Bedlow's and Ellis islands, and exclusive jurisdiction over certain other islands in the waters mentioned. By article 3, New York is to have 'exclusive jurisdiction of and over all the waters of the bay of New York, and of and over all the waters of the Hudson river lying west of Manhattan island and to the south' of the above-mentioned point, 'and of and over the land covered by the said waters to the low-water mark on the westerly or New Jersey side thereof, subject to the following rights of property and jurisdiction of the state of New Jersey, that is to say: 1. The state of New Jersey shall have the exclusive right of property in and to the land under water lying west of the middle of the bay of New York, and west of the middle of that part of the Hudson river which lies between Manhattan island and New Jersey.' 2. New Jersey is to have exclusive jurisdiction over wharves, docks, and improvements made or to be made on its shore, and over vessels aground or fastened there, subject to the quarantine and passenger laws of New York. 3. New Jersey is to have the exclusive right of regulating the fisheries on the west of the middle of said waters, providing that navigation be not obstructed or hindered.

The other articles need but brief mention. Article 4 gives New York 'exclusive jurisdiction' over the waters of Kill van Kull 'in respect to such quarantine laws and laws relating to passengers as etc., and for executing the same,' and over certain other waters. Article 5 gives New Jersey exclusive jurisdiction over certain other waters, subject to New York's exclusive property and exclusive jurisdiction over wharves, docks, and improvements within certain limits, and exclusive right of regulating the fisheries on its side, as above in the case of New Jersey. Articles 6 and 7 provide for the service of criminal and civil process of each state on the waters within the exclusive jurisdiction of the other. Article 8 and last calls for the confirmation of the agreement by the two states and approval by the Congress of the United States.

Thus, the land which has been taxed is on the New Jersey side of the boundary line, but under the 'exclusive jurisdiction' of New York, subject to the exclusive right of property in New Jersey, and the limited jurisdiction and authority conferred by the paragraphs summed up. The question is, Which of these provisions governs the right to tax? It appears to us plain on the face of the agreement that the dominant fact is the establishment of the boundary line. The boundary line is the line of sovereignty, and the establishment of it is not satisfied, but is contradicted, by the suggestion that the agreement simply gives the ownership of the land under water on the New Jersey side to that state as a private owner of land lying within the state of New York. On the contrary, the provision as to exclusive right of property in the compact between states is to be taken primarily to refer to ultimate sovereign rights, in...