TEXAS EASTERN TRANSMISSION v. EAST AMWELL TP.


82 N.J. Super. 593 (1964)

198 A.2d 786

TEXAS EASTERN TRANSMISSION CORPORATION, PETITIONER-RESPONDENT, v. TOWNSHIP OF EAST AMWELL, RESPONDENT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided March 13, 1964.


Attorney(s) appearing for the Case

Mr. Clyde C. Jefferson argued the cause for appellant.

Mr. Worrall F. Mountain argued the cause for respondent Texas Eastern Transmission Corporation (Messrs. Jeffers & Mountain, attorneys; Mr. Robert J. Del Tufo, on the brief).

Mr. Arthur J. Sills, Attorney General of New Jersey, filed a Statement in Lieu of Brief on behalf of respondent Division of Tax Appeals (Mr. Alan B. Handler, Deputy Attorney General, of counsel).

Before Judges CONFORD, FREUND and SULLIVAN.


The opinion of the court was delivered by CONFORD, S.J.A.D.

This is an appeal by the Township of East Amwell, Hunterdon County, from a judgment of the Division of Tax Appeals cancelling a property tax assessment against so much of the gas transmission pipe line of the Texas Eastern Transmission Corporation as lies within that taxing district. The line is part of a gas transmission pipe system extending from Texas to Linden, N.J. The tax was imposed by the East Amwell...

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