The opinion of the court was delivered by FREUND, S.J.A.D.
The taxpayer, Weston Electrical Instrument Corporation, appeals from a judgment of the Division of Tax Appeals of the Department of Taxation and Finance, affirming the assessment of $1,500,000 on its tangible personal property levied by the City of Newark for the year 1948, arguing that it should be reduced to $1,247,000.
The settled rule is that there is a presumption that an assessment made by the...
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