Crown Can Co. v. Div. Of Tax Appeals

• Decision Date: 07 May 1947
• Docket Number: No. 274.,274.
• Citation: 135 N.J.L. 517,52 A.2d 838
• Parties: CROWN CAN CO. v. DIVISION OF TAX APPEALS, etc., et al.
• Court: New Jersey Supreme Court

135 N.J.L. 517

52 A.2d 838

CROWN CAN CO.

v.DIVISION OF TAX APPEALS, etc., et al.

No. 274.

Supreme Court of New Jersey.

May 7, 1947.

Certiorari proceeding by Crown Can Company against the Division of Tax Appeals of the Department of Taxation and Finance and others, to review a determination of the first named defendant reversing a determination of the Hudson County Board of Taxation, and reinstating an assessment of personal property of prosecutor.

Determination of Division of Tax Appeal reversed and assessment set aside.

January term, 1947, before PARKER, DONGES and EASTWOOD, JJ.

Stephen P. Piga, of Jersey City, for prosecutor.

Charles A. Rooney, and John J. Meehan, both of Jersey City, for defendants.

DONGES, Justice.

This writ of certiorari brings up a determination of the Division of Tax Appeals of the Department of Taxation and Finance reversing a determination of the Hudson County Board of Taxation, and reinstating an assessment upon personal property of the prosecutor located in the taxing district of Jersey City upon the assessment date of October 1st, 1943. Prosecutor contends that the property in question was exempt from taxation under the statutory provision respecting personal property located in a public warehouse for hire, R.S. 54:4-3.20, N.J.S.A.

This section of the tax act provides, ‘All personal property stored in a warehouse of any person, copartnership or corporation engaged in the business of storing goods for hire shall be exempt from taxation.’

The facts, as we find them from the evidence presented to the Division of Tax Appeals, are that prosecutor, Crown Can Company, is engaged in the manufacture of cans and metal containers in the City of Philadelphia. The can company has no place of business in the State of New Jersey and is not authorized to engage in business in this state. Deliveries are made to customers in the northern part of New Jersey through the facilities of Dabar Haulage Company, an independent corporation, having no connection either through ownership or management with the prosecutor, Can Company. Dabar Haulage Company is engaged in the business of receiving shipments of merchandise and containers in large quantities from the prosecutor and other patrons, and of delivering them to customers in New Jersey for prosecutors and these other patrons. For the purpose of timing delivery to suit these respective patrons, the Haulage Company maintains in New Jersey a warehouse which it leases and which it uses to store the goods of its various patrons, including the prosecutor, until such time as delivery is to be made. The uncontradicted testimony of the president of the Dabar...