Jersey City v. Kelly
| Citation | 20 N.J.Misc. 484,28 A.2d 618 |
| Parties | JERSEY CITY v. KELLY, State Tax Commissioner et al. CITY OF HOBOKEN v. SAME. TOWN OF SECAUCUS v. SAME. TOWN OF HARRISON v. SAME. |
| Decision Date | 04 November 1942 |
| Court | New Jersey Supreme Court |
Proceeding in the matter of the appeals by the City of Jersey City, by the City of Hoboken, by the Town of Secaucus and by the Town of Harrison, N. J., for increase of assessments on second-class property of the New York Central Railroad System and others levied by William D. Kelly, State Tax Commissioner, for the year 1942. Certain of the respondent railroad companies moved that the appeals be dismissed and were joined in such motion by the other respondent railroad companies and the Attorney General on behalf of the State Tax Commissioner.
Appeals dismissed. Assessments affirmed, without prejudice.
Frank P. McCarthy, of Jersey City, for petitioners.
Harry A. Walsh, Asst. Atty. Gen., for State Tax Commissioner.
M. M. Stallman, of Newark, for New York Cent. R. R. and others.
John A. Hartpence, of Jersey City, for Pennsylvania R. R.
Carl S. Kuebler, of Jersey City, for Hudson & Manhattan R. R.
Robert J. Bain, of Jersey City, for Hoboken Manufacturers R. R. and others.
WAESCHE, President.
On September 15, 1942, at the time of the calling of the calendar of appeals from the assessments of railroad property and excise taxes by the State Tax Commissioner for the year 1942, the President of this Board directed the attention of all counsel to that section of the statute which provides that the State Board of Tax Appeals shall conclude its hearings on or before the 15th day of October following the filing of the complaint, and stated that the Board was ready to proceed with the hearings at once and to continue from day to day in order to comply with the statutory provision. During the hearings of the appeals, it became evident that it would be impossible for the Board to conclude its hearings before the 15th day of October, and the interested parties in such appeals had a bill drafted and submitted to the legislature to extend the time beyond the 15th of October, but the legislature took no action thereon.
On October 15th, 1942, the calendar of appeals not yet heard was called. All of such appeals were answered ready, and counsel for four of the respondent railroad companies then moved that the appeals be dismissed on the ground that there is no appeal pending because the appeal complaints contained no specification of the parcels of land and...
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