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SCHAFFER BELTS v. DIVISION OF TAX APPEALS

1 N.J. Super. 35 (1948)

61 A.2d 920

SCHAFFER BELTS, INC., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. DIVISION OF TAX APPEALS OF THE DEPARTMENT OF TAXATION AND FINANCE OF THE STATE OF NEW JERSEY AND CITY OF JERSEY CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided November 16, 1948.

Attorney(s) appearing for the Case

Mr. Stephen P. Piga argued the cause for the plaintiff-appellant (Mr. Stephen P. Piga, attorney).

Mr. John J. Meehan argued the cause for the defendants-respondents (Mr. Charles A. Rooney, attorney for City of Jersey City).

Before Judges JACOBS, EASTWOOD and BIGELOW.

The opinion of the court was delivered by EASTWOOD, J.A.D.

Certiorari was allowed by the former Supreme Court to review the assessment made by the City of Jersey City against certain personal property of appellant having a situs within the taxing district for the year 1944. The original assessment was made in the amount of $35,000, which was subsequently reduced by the Hudson County Board of Taxation to $30,000...

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