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DELAWARE, L. & W.R. CO. v. DIVISION OF TAX A.

2 N.J. Super. 93 (1949)

64 A.2d 881

DELAWARE, LACKAWANNA AND WESTERN RAILROAD COMPANY, APPELLANT, v. DIVISION OF TAX APPEALS, AND ANOTHER, RESPONDENTS. WALTER P. GARDINER, TRUSTEE OF THE PROPERTY OF THE CENTRAL RAILROAD COMPANY OF NEW JERSEY, APPELLANT, v. DIVISION OF TAX APPEALS, AND ANOTHER, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided March 25, 1949.

Attorney(s) appearing for the Case

Mr. James D. Carpenter argued the cause for the appellants (Messrs. Carpenter, Gilmour & Dwyer, attorneys).

Mr. Benjamin C. Van Tine argued the cause for the respondent State of New Jersey (Mr. Walter D. Van Riper, Attorney General, attorney).

Mr. Charles Hershenstein argued the cause for the respondent City of Jersey City (Mr. Milton B. Conford, of counsel and on the brief; Mr. Charles A. Rooney, attorney).

Before Judges JACOBS, EASTWOOD and BIGELOW.

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

These are appeals from judgments of the Division of Tax Appeals sustaining excise taxes imposed on the appellants for the years 1942 to 1946 inclusive. We will speak of one appellant as the "Lackawanna" and the other as the "Central". The taxes were levied pursuant to the Railway Tax Law of 1941, P.L. 1941, Ch. 291, Article III, as amended in minor details by P.L. 1942, Ch.

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