MARITIME PETROLEUM CORP. v. CITY OF JERSEY CITY


1 N.J. 287 (1949)

63 A.2d 262

MARITIME PETROLEUM CORPORATION, PROSECUTOR-APPELLANT, v. CITY OF JERSEY CITY AND DIVISION OF TAX APPEALS IN THE STATE DEPARTMENT OF TAXATION AND FINANCE, DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey.

Decided January 10, 1949.


Attorney(s) appearing for the Case

Mr. John Milton argued the cause for prosecutor-appellant (Mr. John Milton, Jr. and Mr. Lawrence Whipple on the brief; Messrs. Milton McNulty & Augelli, attorneys).

Mr. John J. Meehan argued the cause for defendant-respondent City of Jersey City (Mr. Charles A. Rooney on the brief).


The opinion of the court was delivered by HEHER, J.

The question here is whether fuel oil and kerosene of appellant in storage on October 1, 1942 in tanks at Caven Point, in Jersey City, owned and maintained by Tankport Terminals, Inc. for the sale of a warehouse storage service, were subject to an ad valorem tax by the local taxing district.

Appellant, a New York corporation with offices in the City of New York...

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