Guardian Life Ins. Co. Of America v. State Bd. Of Tax Appeals

• Decision Date: 22 July 1943
• Docket Number: No. 2.,2.
• Citation: 130 N.J.L. 478,33 A.2d 885
• Parties: GUARDIAN LIFE INS. CO. OF AMERICA v. STATE BOARD OF TAX APPEALS et al.
• Court: New Jersey Supreme Court

130 N.J.L. 478

33 A.2d 885

GUARDIAN LIFE INS. CO. OF AMERICA

v.STATE BOARD OF TAX APPEALS et al.

No. 2.

Court of Errors and Appeals of New Jersey.

July 22, 1943.

Appeal from Supreme Court.

Certiorari proceeding by the Guardian Life Insurance Company of America to review an order of the State Board of Tax Appeals permitting an amendment to a petition of appeal thereto. From a judgment approving the order, defendants appeal.

Appeal dismissed.

Charles A. Rooney and Charles Hershenstein, both of Jersey City, for defendant-appellant City of Jersey City.

John Warren, of Jersey City, for prosecutor-respondent.

PER CURIAM.

This case is controlled by the case of Allgair v. Hickman, 82 N.J.L. 369, 81 A. 752, 753. There Chancellor Pitney, in speaking for this court, said:

‘Counsel for the plaintiff in error cites Mowery v. Camden [20 Vroom 106], 49 N.J.L. 106, 6 A. 438, and other cases, to support the contention that when a special tribunal is proceeding summarily in a matter over which it has not legally acquired jurisdiction it is within the discretion of the Supreme Court to allow a certiorari to review its action before the final determination of the matter. This may be conceded, at least with respect to cases where the writ of certiorari is issued pursuant to the general supervisory power of the Supreme Court over inferior tribunals, as distinguished fom the use of the certiorari as a substitute for the writ of error. See Hinchman v. Cook [Spencer 271, 272], 20 N.J.L. 271, 272; Mowery v. Camden [20 Vroom 106, 109], 49 N.J.L. 106, 109, 6 A. 438; State, Hoxsey, Prosecutor, v. [Mayor, etc., of] City of Paterson [10 Vroom 489, 493], 39 N.J.L. 489, 493.

‘But that does not dispose of the very different question now presented, which is whether the order or judgment of the Supreme Court made in the certiorari matter is reviewable by this court. Our review by writ of error is limited to judgments that are in their nature final, the correction of mistaken decisions in interlocutory matters being postponed until the event of the litigation appears. Gen.Stat. p. 1391, § 1; Eames v. Stiles, [2 Vroom 490, 494], 31 N.J.L. 490, 494; Tomlinson v. Armour & Co., [46 Vroom 748], 75 N.J.L. 748, 70 A. 314, 19 L.R.A.,N.S., 923; Defiance Fruit Co. v. Fox [47 Vroom 482], 76 N.J.L. 482, 70 A. 460, and cases cited.’

The question here made the subject of appeal is whether the State Board of Tax Appeals may permit an amendment to a petition of appeal to the State Board...