ASSESSMENT AND COLLECTION OF TAXES (Revision of 1918)

AND THE

TAXATION OF RAILROADS AND CANALS, BANK STOCK,
CORPORATIONS AND FRANCHISES

WITH AMENDMENTS AND SUPPLEMENTS

(To the End of the Legislative Session of 1918)

CASES AND ANNOTATIONS

COMPILED UNDER THE DIRECTION OF

STATE BOARD OF TAXES AND ASSESSMENT OF NEW JERSEY

BY

THEODORE BACKES AND GODFREY W. SCHROTH, JR.,

ви

135

T235

918

APR 6

1923.

TABLE OF CONTENTS.

TAX REVISION OF 1918,

ieum

Exempting Section of Mausoleum Act,

TAX MAP ACT,

Tax Map Exemption Act (par. 13j),

Act 1881 in re irregularities, etc. in

assessments,

COUNTY BOARD ACT,

Act for allowance for action on appeals,

in apportioning taxes,

Act for notice of appeal by County Board,

EQUALIZATION ACT OF 1917,

ACT CREATING BOARD OF EQUALIZATION OF TAXES

STATE BOARD OF TAXES & ASSESSMENT

་

BANK STOCK TAX ACT,

ROAD TAX ACT,

BRIDGE & TUNNEL TAX ACT,

128

130

Act 1897, to pay 2d class R.R. taxes to dis-
tricts, (Par. 175a),

TAX SALE REVISION OF 1918,

Soldiers and Sailors' Civil Rights,

Collector's powers and duties in re collec-

tion and sale to devolve on successor,

RAILROAD AND CANAL ACT,

Taxes of insolvent roads - compromise (1916).

Act 1913, to pay main stem, etc., taxes to

schools,

178

Act 1917 to credit R.R. proportion of Road

Tax to Road Fund,

181

DUFFIELD ACT OF 1905, TAXING 2d CLASS

R.R. AT LOCAL RATES

Supplement of 1886 to R. R. Act of 1884,

Act 1885 for surrender of special immunities

Act 1890, for surrender of contracts of

exemption by railroads

ACT 1918 (Ch, 284) REVISING DATES OF RAIL-

FRANCHISE TAX ON PUBLIC UTILITIES

ON STREET RAILWAYS,

GROSS RECEIPTS TAX (Ch. 148, Laws 1918) ON

CERTAIN UTILITIES,

FRANCHISE TAX ON MISCELLANEOUS CORPORATIONS

Miscellaneous Corporations, Express,

Pullman & Life Insurance Companies,

188

191

194-199

200-203

206

.206-207

211