Blanchard Lumber Co. v. City of Newark

New Jersey Tax Court

Blanchard Lumber Co. v. City of Newark

11 A.2d 318, 18 N.J. Misc. 32, 1939 N.J. Misc. LEXIS 62

CourtNew Jersey Tax Court

DecidedDecember 19, 1939

StatusPublished

Cited by1 cases

This text of 11 A.2d 318 (Blanchard Lumber Co. v. City of Newark) is published on Counsel Stack Legal Research, covering New Jersey Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Blanchard Lumber Co. v. City of Newark, 11 A.2d 318, 18 N.J. Misc. 32, 1939 N.J. Misc. LEXIS 62 (N.J. Super. Ct. 1939).

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Opinion

Quinn, President.

Petitioner was assessed for personal property taxes for the year 1936 in the sum of $40,000 by the respondent taxing district. The only property owned by it and there situate for the year in question was lumber stored on the premises of the Seaboard Terminal Warehouse, a firm engaged in the business of storing goods for hire. An application for exemption of the property from taxation, based upon Pamph. L. 1925, ch. 221 (R. S. 54:4-3.20), was denied by the Essex County Board of Taxation. The courts of this state have, however, held that such property is exempt from taxation under the act cited. Halligan and McLellan, Inc., v. State Board of Tax Appeals (Supreme Court, 1939), 122 N. J. L. 551; 6 Atl. Rep. (2d) 668.

But respondent resists the petitioner’s claim upon the ground that petitioner failed to file the statutory sworn claim for exemption requisite under Pamph. L. 1918, ch. 236, § 303 (R. S. 54:4-15). In this connection petitioner produced at the hearing as a witness Mr. Perry Kaplan, an attorney-at-law, who testified that he personally prepared the sworn claim and handed same to Mr. Fitzsimmons, clerk in charge of the Newark Board of Assessments and Taxation. While counsel for the city stated at the hearing that there was no record of such filing, no testimony was offered to controvert the evidence given on behalf of petitioner. In this posture of the proofs, we must give full weight and credence to the testimony of petitioner’s witness and find as a fact that the claim for exemption was made and filed in due course.

The judgment of the Essex County Board is reversed, and the assessment ordered canceled for the year in question.

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Quinn, President.

Petitioner was assessed for personal property taxes for the year 1936 in the sum of $40,000 by the respondent taxing district. The only property owned by it and there situate for the year in question was lumber stored on the premises of the Seaboard Terminal Warehouse, a firm engaged in the business of storing goods for hire. An application for exemption of the property from taxation, based upon Pamph. L. 1925, ch. 221 (R. S. 54:4-3.20), was denied by the Essex County Board of Taxation. The courts of this state have, however, held that such property is exempt from taxation under the act cited. Halligan and McLellan, Inc., v. State Board of Tax Appeals (Supreme Court, 1939), 122 N. J. L. 551; 6 Atl. Rep. (2d) 668.

But respondent resists the petitioner’s claim upon the ground that petitioner failed to file the statutory sworn claim for exemption requisite under Pamph. L. 1918, ch. 236, § 303 (R. S. 54:4-15). In this connection petitioner produced at the hearing as a witness Mr. Perry Kaplan, an attorney-at-law, who testified that he personally prepared the sworn claim and handed same to Mr. Fitzsimmons, clerk in charge of the Newark Board of Assessments and Taxation. While counsel for the city stated at the hearing that there was no record of such filing, no testimony was offered to controvert the evidence given on behalf of petitioner. In this posture of the proofs, we must give full weight and credence to the testimony of petitioner’s witness and find as a fact that the claim for exemption was made and filed in due course.

The judgment of the Essex County Board is reversed, and the assessment ordered canceled for the year in question.

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11 A.2d 318, 18 N.J. Misc. 32, 1939 N.J. Misc. LEXIS 62, Counsel Stack Legal Research, https://law.counselstack.com/opinion/blanchard-lumber-co-v-city-of-newark-njtaxct-1939.

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