CENTRAL R.R. CO. v. NEELD

THE CENTRAL RAILROAD COMPANY OF NEW JERSEY, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. AARON K. NEELD, DIRECTOR, DIVISION OF TAXATION IN THE DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, DEFENDANT, AND CITY OF JERSEY CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-APPELLANT. THE PENNSYLVANIA RAILROAD COMPANY, A CORPORATION OF THE COMMONWEALTH OF PENNSYLVANIA, PLAINTIFF-RESPONDENT, v. AARON K. NEELD, DIRECTOR, DIVISION OF TAXATION, ETC., DEFENDANT, AND CITY OF JERSEY CITY, CITY OF HOBOKEN, CITY OF CAMDEN, AND TOWN OF SECAUCUS, ALL MUNICIPAL CORPORATIONS OF THE STATE OF NEW JERSEY, DEFENDANTS-APPELLANTS. LEHIGH VALLEY RAILROAD COMPANY, A CORPORATION OF THE STATE OF PENNSYLVANIA, PLAINTIFF-RESPONDENT, v. AARON K. NEELD, DIRECTOR, DIVISION OF TAXATION, ETC., DEFENDANT, AND CITY OF JERSEY CITY, AND CITY OF NEWARK, MUNICIPAL CORPORATIONS, DEFENDANTS-APPELLANTS. THE DELAWARE, LACKWANNA AND WESTERN RAILROAD COMPANY, A CORPORATION, PLAINTIFF-RESPONDENT, v. AARON K. NEELD, DIRECTOR, DIVISION OF TAXATION, ETC., DEFENDANT, AND CITIES OF HOBOKEN, JERSEY CITY AND NEWARK, AND TOWN OF SECAUCUS, MUNICIPAL CORPORATIONS, DEFENDANTS-APPELLANTS. ERIE RAILROAD COMPANY, A CORPORATION OF THE STATE OF NEW YORK, PLAINTIFF-RESPONDENT, v. AARON K. NEELD, DIRECTOR OF THE DIVISION OF TAXATION, ETC., DEFENDANT, AND CITY OF JERSEY CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, CITY OF HOBOKEN, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, TOWNSHIP OF WEEHAWKEN, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, AND TOWN OF SECAUCUS, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANTS-APPELLANTS.