Halligan & McLellan, Inc. v. State Bd. of Tax Appeals
| Decision Date | 12 June 1939 |
| Docket Number | No. 230.,230. |
| Citation | 122 N.J.L. 551,6 A.2d 668 |
| Parties | HALLIGAN & McLELLAN, Inc. v. STATE BOARD OF TAX APPEALS et al. |
| Court | New Jersey Supreme Court |
Certiorari proceedings by Halligan & McLellan, Inc., against the New Jersey State Board of Tax Appeals and the City of Newark, to challenge a judgment of the State Board of Tax Appeals which reversed a judgment of the Essex County Board of Taxation cancelling an assessment against the prosecutor and which restored the assessment.
Judgment of the State Board of Tax Appeals reversed, and judgment of Essex County Board of Taxation affirmed.
Argued before BROGAN, C. J, and BODINE and HEHER, JJ.
Samuel S. Ferster and Conover English, both of Newark, for prosecutor.
James F. X. O'Brien, of Newark (Vincent J. Casale, of Newark, of counsel), for defendants.
While stored on the premises of the Seaboard Terminal Warehouse, a body corporate, situate in the taxing district of the City of Newark, a quantity of lumber of prosecutor, a New York corporation dealing in that commodity, was assessed for the purposes of taxation for the year 1935 in the sum of $35,000; and the single question at issue is whether the subject matter of the assessment was exempt from such taxation under Section 203 of the General Tax Act of 1918 (Pamph.L, 847, 848), as finally amended by Chapter 372 of the Laws of 1931 (Pamph.L., p. 904, R.S. 1937, 54:4-3.20, N.J.S.A. 54:4-3.20), placing in that category "All personal property stored in a warehouse of any person, copartnership or corporation engaged in the business of storing goods for hire."
The Essex County Board of Taxation cancelled the assessment. The State Board of Tax Appeals reversed that judgment, and "restored" the assessment. That tribunal found that "The more expensive grades of lumber, such as mahogany are stored within the building, and the cheaper grades in open sheds of the Company, consisting of a covering or roof built upon posts, the sides being open"; that "An employee of the Company is constantly on duty at the place where the lumber is stored, and supervises its receipt, delivery and storage"; that "When sales are made orders are issued to the employee at the warehouse premises to release the lumber and load it upon the Company's trucks for delivery;" that "no warehouse receipts are issued when the lumber is stored and that it remains under the control and supervision of the Company"; that "The warehouse company does not have supervision or control over the lumber while it is stored on its premises"; and that "The record is barren of any evidence that the warehouse company accepts for storage, lumber or goods of other persons or corporations." And it ruled that the legislature, by this enactment, "intended to exempt from taxation goods stored in a public warehouse, such storage creating a bailment for which warehouse receipts are issued"; and that "the...
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General Elec. Co. v. City of Passaic
...129 N.J.L. 135, 28 A.2d 485 (Sup.Ct.1942), affirmed 130 N.J.L. 177, 32 A.2d 363 (E. & A.1943); Halligan & McLellan, Inc., v. State Bd. of Tax Appeals, 122 N.J.L. 551, 6 A.2d 668 (Sup.Ct.1939); City of Newark v. Blanchard Lumber Co., 21 N.J.Misc. 12, 29 A.2d 388 (St. Bd. Tax App. 1942); City......
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...N.J.L. 135, 136, 28 A.2d 485 (Sup.Ct.1942), affirmed 130 N.J.L. 177, 32 A.2d 363 (E. & A.1943); Halligan & McLellan, Inc. v. State Board of Tax Appeals, 122 N.J.L. 551, 6 A.2d 668 (Sup.Ct.1939); Dearborn Chemical Co. v. Division of Tax Appeals, 135 N.J.L. 580, 53 A.2d 639 In the Pattison & ......
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...in a public warehouse, and therefore exempt from taxation, within the controlling precedent of Halligan & McLellan v. State Board of Tax Appeals, N. J.Sup.Ct.1939, 122 N.J.L. 551, 6 A.2d 668, a closely comparable fact situation. In accord: Blanchard Lumber Company v. City of Newark, State B......
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Dearborn Chem. Co. v. Div. Of Tax Appeals In State Dep't Of Taxation
...of bailor and bailee, existing between prosecutor and the warehouse company. We held in Halligan & McLellan, Inc., v. State Board of Tax Appeals, 122 N.J.L. 551, 6 A.2d 668, 669, that if the warehouse in all other respects answers the description of a warehouseman as defined in Section 58, ......