State v. O'Neil
| Decision Date | 04 November 1892 |
| Citation | 25 A. 273,55 N.J.L. 58 |
| Parties | STATE (LINN, Prosecutor) v. O'NEIL, City Collector. |
| Court | New Jersey Supreme Court |
(Syllabus by the Court.)
Certiorari by the state, on the relation of Clarence Linn, administrator, against Patrick H. O'Neil, city collector of Jersey City, to determine whether taxes assessed against the personal property of relator's intestate are a lien on his real estate, as claimed by defendant. Judgment in favor of relator.
Argued June term, 1892, before Van Syckel, Magie, and Garrison, JJ.
Clarence Linn, for relator.
W. D. Edwards, for defendant.
VAN SYCKEL, J. The above-named intestate died seised of lot No. 16. in block 225, in Jersey Cite', upon which the taxes assessed in 1887 and 1888 remain unpaid. The relator tendered to the city collector the amount of these taxes, with interest; but the collector refused to accept the same, on the ground that the taxes assesed for the same years upon the personal property of the decedent are a lien upon the said lot of land. This proceeding has been instituted to test that question. Taxes are not debts, in the ordinary acceptation of the term, and statutory measures must be resorted to for their collection. Generally no others are admissible. Cooley, Tax'n, 300. It is conceded in this state that taxes become liens on property solely from express legislation, and can be collected only in the manner provided by statute. Johnson v. Van Horn, 45 N. J. Law, 136; City of Camden v. Allen, 26 N. J. Law, 398. The charter of Jersey City is as follows: Section 138 provides that "each assessor shall, within his district, assess the taxes for city purposes as directed by the laws of this state for assessing township, county, and state taxes, in the following manner: They shall severally assess all real estate situated in their respective districts, both of residents and nonresidents, and all personal estate situate in their respective districts, belonging to nonresidents in said city, and all the personal estate situated within said city, and also all the personal estate which is not elsewhere subject to taxation for township or municipal purposes, of the residents in their respective districts, except," etc. "And all taxes so assessed for said purposes shall be collected by the city collector in the same manner as he is by law directed to collect county and state taxes." Section 139 provides" that, except when otherwise provided, all state and county taxes shall be assessed by the assessors...
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