Royal Mfg. Co. v. Bd. of Equalization of Tx. of N.J.
| Decision Date | 15 November 1909 |
| Citation | 74 A. 525,78 N.J.L. 337 |
| Parties | ROYAL MFG. CO. v. BOARD OF EQUALIZATION OF TAXES OF NEW JERSEY. |
| Court | New Jersey Supreme Court |
Error to Supreme Court.
Certiorari by the Royal Manufacturing Company against the Board of Equalization of Taxes of New Jersey to review an assessment. From a judgment of the Supreme Court affirming the assessment (70 Atl. 978), prosecutor brings error. Affirmed.
Tennant & Haight, for plaintiff in error.
Francis V. Dobbins, for defendant in error.
This is a certiorari case, brought to review an alleged excessive valuation of property for taxation, made in the year 1900, upon a manufacturing plant belonging to the Royal Manufacturing Company, and located in the city of Rahway. After the original valuation by the local assessor, the property was revalued by the county board of taxation. That board raised the valuation of the buildings which constitute the plant from $12,000 to $46,800, leaving the valuation of the land (which was separately valued by the local assessor) undisturbed. The plaintiff in error then appealed from the county board's valuation to the State Board of Equalization of Taxes, and that board, after hearing testimony, affirmed the value fixed upon the property by the county board. The certiorari was then sued out by the plaintiff in error for the purpose of reviewing the action of the state board. Before the Supreme Court it made two claims: First, that the value placed upon its property was relatively higher than that placed upon other property in Rahway; and, second, that the value placed upon its property was in excess of its true value— and contended that for each of these reasons it was entitled to a material reduction in its assessment. The Supreme Court affirmed the action of the state board. 70 Atl. 978.
We think it manifest that the Supreme Court rightly held that the first claim made by the prosecutor was without merit. The action of the taxing authorities in assessing other property in the same taxing district at less than its true value afforded no reason for reducing the assessment upon the prosecutor's property to less than its true value; for the Constitution requires that property shall be assessed for taxation according to its true value, and a reduction below true value would be a violation of that constitutional provision. As to the second ground of complaint before the Supreme Court, that court, after considering the testimony submitted, reached the...
To continue reading
Request your trial
-
Switz v. Middletown Tp., Monmouth County
...taxation at true value, Royal Mfg. Co. v. Board of Equalization of Taxes, 76 N.J.L. 402, 70 A. 978 (Sup.Ct.1908), affirmed 78 N.J.L. 337, 74 A. 525 (E. & A.1909); second, to the complicated and ineffective taxing machinery at the local, county and state levels; third, to the long-continued ......
-
Baldwin Const. Co. v. Essex County Bd. of Taxation
...case in New Jersey under Royal Mfg. Co. v. Board of Equalization of Taxes, 76 N.J.L. 402, 70 A. 978 (Sup.Ct.1908), affirmed 78 N.J.L. 337, 74 A. 525 (E. & A.1909), holding that the county boards are obliged to secure taxation of all property at its true value, and a taxpayer so assessed who......
-
Delaware, Lackawanna and Western R. Co. v. Kingsley, Civ. A. No. 88-60
...the inadequacy of the State remedy, as illustrated by Royal Mfg. Co. v. Board of Equalization, 76 N. J.L. 402, 70 A. 978, affirmed 78 N.J.L. 337, 74 A. 525, that the Court in the Hillsborough Township case had recognized jurisdiction to review an alleged unconstitutional (because discrimina......
-
Transcontinental Gas Pipe Line Corp. v. Bernards Tp.
...this value is not probative of value. Royal Mfg. Co. v. Bd. of Equal. of Taxes, 76 N.J.L. 402, 70 A. 978 (Sup.Ct.1908), aff'd 78 N.J.L. 337, 74 A. 525 (E. & A.1909), see also Dworman v. Borough of Tinton Falls, 1 N.J.Tax 445 (Tax Ct.1980), aff'd, 180 N.J.Super. 336, 434 A.2d 1134, 3 N.J.Tax......
-
Judicial Views On Tax Administration
...of Taxation, 16 N.J. 329, 108 A.2d 598 (1954) overruling Royal Mfg. Co. v. Board of Equalization, 76 N.J.L. 402, 70 A. 978 (1908) aff’d 78 N.J.L. 337, 74 A. 525 (1909); Gibraltar Corrugated Paper Co., et al. v. Township of North Bergen, 20 N.J. 213, 119 A.2d 135 (1955). OREGON: Reynolds Met......