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TOWNSHIP OF HANOVER v. TOWN OF MORRISTOWN

4 N.J. Super. 22 (1949)

66 A.2d 187

TOWNSHIP OF HANOVER, APPELLANT-RESPONDENT, v. TOWN OF MORRISTOWN, RESPONDENT-PETITIONER.

Superior Court of New Jersey, Appellate Division.

Decided May 18, 1949.

Attorney(s) appearing for the Case

Mr. Frank P. McCarthy (Mr. Harry A. Shuback, attorney) argued the cause for the appellant-respondent.

Mr. John D. Collins argued the cause for the respondent-petitioner.

Before Judges JACOBS, EASTWOOD and BIGELOW.

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

The question for decision is whether an airport, belonging to the Town of Morristown but located in the Township of Hanover, was subject to taxation in the years 1945, 1946 and 1947. In the absence of a clear expression of a legislative purpose that property of the State, or its political subdivisions shall be taxed, such property is excluded from the operation of general tax statutes. Under our present law...

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