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tion or reduction of either assessment, as the character of the property may require, and shall make such order as to the ieturn to the taxpayer of any tax, or any portion thereof, that may have been paid to the State, or to any taxing district not entitled thereto, as such court shall deem just; the payment of costs may be directed in such manner as the court may deem equitable; the said judgment shall be conclusive and final in all collateral proceedings, but may be reviewed on writ of error by the Court of Errors and Appeals (a). (P. I.. 1888, p. 285.)
Construction of section.—This section indicates that the court, in its determination as to the return of such tax, is not to be governed absolutely by the cancellation of the assessment, but is to be guided by the equities arising out of all the circumstances. In re Central Railroad Co., 72 N. J. L. 86.
Quære: Whether the summary review in matters of double taxation of the property of a railroad or canal company, as prescribed by section 28, may properly be invoked by a railroad company for the purpose of determining the question whether certain property used for railroad purposes is “main stem" or "second-class” railroad property. In re Belvidere-Delaware Railroad Co., 75 N. J. L. 381.
Finality of decision.--In proceedings for a summary determination of the character of property doubly assessed under this section, the determination of the Supreme Court on a question of fact is conclusive, and the Court of Errors and Appeals is not concerned with the proofs submitted to the Supreme Court, except for the purpose of ascertaining whether they support the fact determined by it. Railroad Co. v. Jersey City, 78 Atl. Rep. 215, 80 N. J. L. 298.
In such a proceeding, the determination by the Supreme Court of a question of fact sustained by competent testimony is a finality. Morris & Essex Railroad Co. v. Newark, 63 N. J. L. 310.
Writ of error.-Orders made by a judgment rendered by the Supreme Court under this section are reviewable upon writ of error. State v. Erie Railroad Co., 50 Atl. Rep. 918.
A writ of error brings for review before the higher court the judgments of inferior tribunals upon matters of law only. Morris & Essex Railroad Co. v. Newark, 63 N. J. L. 310.
Character of tribunal.—The tribunal, consisting of three justices of the Supreme Court, assigned by the Chief Justice, to determine whether railroad property has been lawfully assessed by the local authorities, under this section, is, pro hac vice, the
(a) The State Board of Assessors was supplanted, in 1915, by the State Board of Taxes and Assessment. (See par. 166a and par. 166c, ante.)
Supreme Court. Morris & Essex Railroad Co. v. Newark, 63
See In re Canal Co., 75 N. J. L. 385; Railway Co. v. Assessors, 64 N. J. L. 486; In re Erie Railroad Co., 64 N. J. L. 123; N. J. Junction Railroad Co. v. Jersey City, 63 N. J. L. 120.
The Board of Equalization of Taxes (superseded by the State Board of Taxes and Assessment) is invested with jurisdiction to determine whether railroad property is assessable by the local assessors as property not used for railroad purposes. State, Jersey City v. Board, 74 N. J. L. 382.
NOTE.—The act of 1915, consolidating the former Board of Assessors and the Board of Equalization of Taxes, under the title of State Board of Taxes and Assessment, vested in one Board the power of levying and reviewing the assessments on property used for railroad purposes, and also reviewing assessments levied by the local authorities.
Act subject to amendment, etc.
193. Sec. 29. (P. L. 1888, p. 286, repealed by P. L. 1911, p. 678.)
194. Sec. 30. That this act shall be subject to amendments, alterations or repeal at the will of the Legislature; the “Act for the taxation of railroad and canal property," approved April tenth, anno domini eighteen hundred and eighty-four, which is by this act revised and amended, and the supplements thereto, approved February fifth and April fifth, anno domini eighteen hundred and eighty-five, and all other acts inconsistent with the provisions of this act, are hereby repealed, except so far as herein re-enacted, but noth.ing in this repealer shall affect or impair the lien of any taxes heretofore assessed or any remedies for the collection of the same, or to surrender any remedies, powers, rights or privileges acquired by the State under said act hereby revised, or to relieve any person or corporation from any penalty imposed by said act and supplements, nor shall anything in this act be held to repeal the supplement to the said act hereby revised, which supplement was approved June tenth, anno domini eighteen hundred and eighty-six, nor shall this act affect the tenure of office of the present State Board of Assessors.* (P. L. 1888, p. 287.)
What repealer not to affect.
* Superseded in 1915 by the State Board of Taxes and · Assessment.
A Supplement to an act entitled “An act to revise and
amend 'An act for the taxation of railroad and canai property,' approved April tenth, one thousand eight hundred and eighty-four,” which act was approved March twenty-seventh, one thousand eight hundred and eightyeight.*
(P. L. 1918, p. 1078.)
railroad and canal
statement by railroads and canals of
195. Sec. 1. Hereafter the State Board of Taxes and As- Meetings to sessment shall meet annually at Trenton on the first Tuesday true value of of March, and as much oftener during the year as their duties
property. may require, for the purpose of ascertaining the true value of all property used for railroad or canal purposes as provided in section three of the act to which this act is a supplement (a). (P. L. 1918, p. 1078.)
196. Sec. 2. On or before the first day of March in each Annual year any person or company running, operating or constructing any railroad or canal in this State, shall return to the their State Board of Taxes and Assessment statements or schedules, subscribed and sworn to by the president or other chief officer before some officer of the State authorized to administer caths of the real estate and all other property of which returns are now required by law to be made to the State Board of Taxes and Assessment in connection with railroads and canals in this State, such statements or schedules to set forth the property of such railroad or canal as it existed on the first day of January preceding, and for each railroad and canal to be in the manner and form now prescribed by law, the same also to be made in conformity with such instructions and forms as may be prescribed by the said State Board of Taxes and Assessment, and such further state
* This supplement changes wholly or in part many of the provisions of the act of 1884, as amended and revised in 1888. The old and the new enactments, however, must be construed together and effect, if possible, be given to both. Of course, where the provisions of the two conflict, the supplement, being the later act and containing a repealer of inconsistencies, is controlling.
(a) The supplement of 1918 thus brings the meeting date forward. See par. 167, ante.
Returns made in prescribed form.
property in taxing districts.
Amount included in ratables.
Tax rate ascertained
ments shall be furnished as said board shall require; the said board shall prescribe the form of the oath to the said statements and schedules, and any person who shall make such oath falsely shall be deemed guilty of perjury (6). (P.
L. 1918, p. 1079.) Value of 197. Sec. 3. On or before the first day of March in each
year the State Board of Taxes and Assessment shall certify the value of the real estate used for railroad or canal purposes in each taxing district in this State, separately valued and assessed under the provisions of subdivision two (2) of section three (3) of the act to which this act is a supplement (comn:only known as second class railroad or canal property), to the county boards of taxation in the several counties and to the assessors in the several taxing districts in which said property is situated. The value of such property so certified shall be included in the amount of ratables to be taxed in the
several taxing districts, and the necessary tax rate for such by county. districts shall be ascertained by the county board of taxation
in each county and certified to the State Board of Taxes and Assessment on or before the first day of April in each year, whereupon the State Board of Taxes and Assessment shall include in the taxes to be assessed by it upon railroad and canal property, a tax upon the property described in this section at the rate in each taxing district that is so as
aforesaid certified to said board by the county boards of taxaNo other tax. tion, and said property shall not be subject to any other
tax (c). (P. L. 1918, p. 1079.) Hearing. 198. Sec. 4. On the first Monday of July the State Board
of Taxes and Assessment shall meet at Trenton for the purpose of giving a hearing to all parties interested touching the valuation and assessment of their property as now provided in section five of the act to which this act is a supplement (d). (P. L. 1918, p. 1080.)
199. Sec. 5. The State Board of Taxes and Assessment + shall complete their valuation and assessment, proceed to
Tax assessed on railroads and canals.
Completion of valuation and
(6) See par. 181 and 181a, ante.
compute the tax and perform the other duties imposed by the provisions of section nine of the act to which this act is a supplement, and any supplements or amendments thereto, all by the first day of November, and shall serve a copy of the valuation and of the tax assessed, as provided in said section, within ten days after the said first day of November (e). (P. L. 1918, p. 1080.) 200. Sec. 6. The State Board of Taxes and Assessment Review of
proceedings. shall meet on the third Monday of November for the purpose of reviewing their assessments, and shall complete their proceedings before the fifteenth day of February following, all as provided in section twelve of the act to which this act is a supplement, and any amendments or supplements thereto (f). (P. L. 1918, p. 1080.)
201. Sec. 7. The contesting of the validity or amount of contesting any tax levied upon property under the provisions of the act certiorări. to which this act is a supplement, and of any amendment or supplement thereto, shall be made by certiorari, as provided in section thirteen of the act to which this act is a supplement (g). (P. Ii, 1918, p. 1080.) 202. Sec. 8. The State Board of Taxes and Assessment Report to
Comptroller. shall certify and report to the Comptroller of the State on or before the first day of March following the completion of their What to proceedings for review of assessments a statement of the assessed valuation of the property of each company in the State, and of the separate valuation of property in each taxing district, as made by them, the amount of tax payable by such company with respect to its property separately valued in each taxing district, and the aggregate assessed valuation, and the total tax levied upon each company; such Arrangement. statement shall be made separately for each company, and as to said property separately valued, shall be arranged by taxing districts in such manner as to be of easy reference, and shall be recorded in books in the office of the State Recorded. Comptroller, to be provided by him for that purpose, and shall be public records, subject to public inspection; and When tax
(e) See par. 173, ante.