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CITY OF PASSAIC v. CITY OF CLIFTON

23 N.J. Super. 333 (1952)

93 A.2d 17

CITY OF PASSAIC, A MUNICIPAL CORPORATION, PLAINTIFF-APPELLANT, v. CITY OF CLIFTON, A MUNICIPAL CORPORATION, PASSAIC COUNTY BOARD OF TAXATION, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided December 1, 1952.

Attorney(s) appearing for the Case

Mr. William N. Gurtman argued the cause for plaintiff-appellant.

Mr. John G. Dluhy argued the cause for defendants-respondents (Mr. Mervyn R. Montgomery, on the brief).

Before Judges JAYNE, PROCTOR and SCHETTINO.

The opinion of the court was delivered by SCHETTINO, J.S.C.

The question presented is whether the City of Passaic or the City of Clifton is entitled to receive a portion of the taxes levied for the year 1951 upon the shares of common stock of Passaic-Clifton National Bank and Trust Company, a national banking association. At all times herein mentioned the bank operated banking facilities in both municipalities.

The bank was formed in 1949 through the merger...

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