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D., L. & W.R. CO. v. CITY OF HOBOKEN

10 N.J. 418 (1952)

91 A.2d 739

DELAWARE, LACKAWANNA & WESTERN RAILROAD COMPANY, RESPONDENT-APPELLANT, v. CITY OF HOBOKEN, PETITIONER-RESPONDENT AND CROSS-APPELLANT, AND STATE OF NEW JERSEY, RESPONDENT-APPELLANT. DELAWARE, LACKAWANNA & WESTERN RAILROAD COMPANY, RESPONDENT-APPELLANT, v. CITY OF JERSEY CITY, PETITIONER-RESPONDENT AND CROSS-APPELLANT, AND STATE OF NEW JERSEY, RESPONDENT-APPELLANT. CITY OF HOBOKEN, PETITIONER-APPELLANT, v. DELAWARE, LACKAWANNA & WESTERN RAILROAD COMPANY, RESPONDENT-RESPONDENT, AND STATE OF NEW JERSEY, RESPONDENT-APPELLANT. CITY OF JERSEY CITY, PETITIONER-APPELLANT, v. DELAWARE, LACKAWANNA & WESTERN RAILROAD COMPANY, RESPONDENT-RESPONDENT, AND STATE OF NEW JERSEY, RESPONDENT-APPELLANT.

The Supreme Court of New Jersey.

Decided October 20, 1952.

Attorney(s) appearing for the Case

Mr. Raymond J. Lamb argued the cause for appellant-respondent Delaware, Lackawanna & Western Railroad Company (Messrs. Markley & Broadhurst, attorneys).

Mr. Milton B. Conford argued the cause for the cities, petitioners-respondents and cross-appellants (Mr. Dominick J. Marrone, attorney for the City of Hoboken; Mr. John B. Graf, attorney for City of Jersey City).

Mr. Benjamin C. VanTine argued the cause for respondent-appellant State of New Jersey (Mr. Theodore D. Parsons, attorney).

The opinion of the court was delivered by WILLIAM J. BRENNAN, JR., J.

When the Director of the Division of Taxation levied class II railroad property tax assessments for 1949 under R.S. 54:29A-17 upon the main terminal in Jersey City and Hoboken and the 11th Street freight station in Hoboken of the Delaware, Lackawanna & Western Railroad Company, reducing by approximately 10% the assessments thereon which had been uniformly made per acre from 1939...

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