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MOTOR CARGO, INC. v. DIVISION OF TAX APPEALS

10 N.J. 580 (1952)

92 A.2d 774

MOTOR CARGO, INC., APPELLANT, v. DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENT. IN THE MATTER OF THE APPEAL OF WILSON FREIGHT FORWARDING COMPANY, INC., FROM THE ASSESSMENT OF ALCOHOLIC BEVERAGE TAXES LEVIED BY THE DEPUTY DIRECTOR, DIVISION OF TAXATION ON SEPTEMBER 15, 1950.

The Supreme Court of New Jersey.

Decided November 24, 1952.

Attorney(s) appearing for the Case

Mr. Samuel Harber argued the cause for appellant, Motor Cargo, Inc. (Messrs. Harber & Freesman, attorneys).

Mr. Abraham J. Slurzberg argued the cause for appellant, Wilson Freight Forwarding Company, Inc. (Mr. James F. McGovern, Jr., attorney).

Mr. Samuel B. Helfand argued the cause for respondent (Mr. Theodore D. Parsons, Attorney-General, attorney).

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

Is a licensed transporter who is the innocent victim of the theft of an interstate shipment of alcoholic beverages owned by another liable to pay taxes upon the stolen goods under the Alcoholic Beverage Tax Law? We think not.

Two sealed trailers loaded with cases of whiskeys en route across New Jersey from Kentucky and Indiana to New York upon through...

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