JULIUS ROEHRS CO. v. DIV. OF TAX APPEALS, DEPT. OF TREASURY


16 N.J. 493 (1954)

109 A.2d 611

JULIUS ROEHRS COMPANY, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY; BOROUGH OF WALLINGTON, A MUNICIPAL CORPORATION, DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey.

Decided November 22, 1954.


Attorney(s) appearing for the Case

Mr. Allan A. Maki argued the cause for appellant (Messrs. Corbin & Corbin, attorneys).

Mr. Mervyn R. Montgomery argued the cause for respondent Borough of Wallington (Mr. Joseph A. Banas, attorney).


The opinion of the court was delivered by JACOBS, J.

The plaintiff operates a commercial nursery at 375 Paterson Avenue in the Borough of Wallington, New Jersey. It makes daily sales of plants, vines and shrubs at wholesale and owns 125 greenhouses which occupy an area of 300,000 square feet. Its greenhouse stock consists of plants set in trays and pots placed on benches several feet high. In 1952 the borough made a personal property assessment in the sum of $52,000...

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