Courter v. Lincoln Park

138 A. 99, 101 N.J. Eq. 572, 16 Stock. 572, 1927 N.J. Ch. LEXIS 82
New Jersey Court of Chancery·Decided July 6, 1927·Published·Cited by 6 cases

Opinion

This suit is brought for the purpose of determining the respective rights of the borough of Lincoln Park, in the county of Morris, and the township of Wayne, in the county of Passaic, to collect taxes upon certain lands owned by the complainants. Both municipalities claim the right to assess and collect taxes on these lands, and their rights are dependent upon whether the lands are located in Morris or Passaic county, and this fact is further dependent upon the location of the county line dividing the two counties at the point where the borough of Lincoln Park and the township of Wayne adjoin each other on the fourth course of the territorial description of the borough of Lincoln Park, as contained in the act by which that borough was incorporated in 1922. See P.L. 1922 p. 240. That course, which is the only pertinent part of the territorial description of said borough, reads as follows:

"Thence, northerly along the middle of the Pequannock river, the various courses thereof, following the Passaic county line, to a point in the middle of said Pequannock river, where the same is intersected by the southerly boundary line of the proposed Pompton borough."

This course is the east boundary of the borough of Lincoln Park and the west boundary of the township of Wayne. The land in question lies wholly west of the Pequannock river, as it now flows. It has always, or, at least, from time out of mind, been assessed for taxes in the township of Wayne, and taxes have been paid to that township by the owners until after 1923, when the borough of Lincoln Park also assessed the land as a part of its territory and asserted its right to collect taxes thereon. Both municipalities claiming the right to the assessment and collection of taxes on these lands, the owner refused to pay taxes to either, which eventually resulted in the filing of this bill and the issuance of an order of this court restraining proposed tax sales by both municipalities, and all proceedings for the collection of the taxes assessed by either.

It is the contention of the defendant township of Wayne *Page 574 that at the time of the creation of Bergen county in 1709, out of which county Passaic county was formed in 1837 (2 Comp. Stat. p.1687; P.L. 1837 p. 96), the Pequannock river, which is now a dividing line between the two counties of Passaic and Morris, as it flowed past this property, did not run along its present course, but ran to the west thereof, and that, therefore, as the fourth course of the territorial description of the borough of Lincoln Park follows the Passaic county line, the lands in question are necessarily in the township of Wayne, in the county of Passaic. This contention is denied by the defendant borough of Lincoln Park, which asserts that the main branch of the Pequannock river has always been where it is now, and that, therefore, the property in question is within the territorial limits of that borough and the county of Morris, which county was formed in 1738. Rev. 1877 p. 200.

Bergen county was created by an act entitled "An act for dividing and ascertaining the boundaries of all the counties in this province, passed January 21st, 1709." 1 Rev. 1877 p. 198; 2Comp. Stat. p. 1676. There the boundaries are defined as follows:

"That in the eastern division, the county of Bergen shall begin at Constable's hook and so run up along the bay and Hudson's river to the partition point between New Jersey and the province of New York, and so run along the partition line between the provinces, and the division line of the eastern and western divisions of this province, to Pequaneck river; and so run down the said Pequaneck and Passaick river to the sound; and so to follow the sound to Constable's hook where it began."

Passaic county was formed from Bergen and Essex counties, and the property in question was originally in Bergen county. P.L.1837 p. 98; Rev. 1877 p. 204; 2 Comp. Stat. p. 1687. The fifth course of the territorial description of Passaic county, as contained in said act, reads as follows: "Thence, up said river along the line between Bergen and Morris counties, to Sussex county." "Said river" refers to the Pompton river, by which name the Pequannock river is sometimes known. *Page 575

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Courter v. Lincoln Park, 138 A. 99, 101 N.J. Eq. 572, 16 Stock. 572, 1927 N.J. Ch. LEXIS 82 (N.J. Ct. App. 1927).

138 A. 99 (Courter v. Lincoln Park) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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