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CENTRAL R. CO. OF NEW JERSEY v. MARTIN

Nos. 7348-7371.

115 F.2d 968 (1940)

CENTRAL R. CO. OF NEW JERSEY v. MARTIN, State Tax Com'r, et al. and twenty-three other cases.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied January 24, 1941.

Attorney(s) appearing for the Case

David T. Wilentz, Atty. Gen., of New Jersey (Duane E. Minard and Charles V. Webb, Jr., both of Newark, N. J., of counsel), for appellants.

Maximillian M. Stallman, of Newark, N. J., and Robert J. Bain, of Jersey City, N. J. (Jacob Aronson, R. W. Barrett, and A. H. Elder, all of New York City, Ralph E. Lum, Sr., of Newark, N. J., Douglas Swift and Herbert A. Taylor, both of New York City, of counsel), for appellees.

Before MARIS, JONES, and GOODRICH, Circuit Judges.

MARIS, Circuit Judge.

These are 24 separate appeals, argued together in this court, from separate judgments, similar in form, entered by the District Court for the District of New Jersey in 24 separate suits after a consolidated hearing. The suits were brought by the plaintiffs, each of which is a railroad corporation owning or leasing railroad property in the State of New Jersey, against the State Tax Commissioner, Comptroller, Treasurer and Attorney General of the...

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