The Sunday tatler and Jersey City express. (Jersey City, N.J.) 1883-1886, 1885-05-24
CHAPTER VI.

A Supplement to an act entitled "An act for the
taxation of railroad and canal properly" ap-
proved April tenth, one thousand eight hundred
and eighty four. ff
sembly of the State of New Jersey, That in case
any property of any railroad or canal company
which has been or shall hereafter he in any year
assessed by the local authorities OF any taxing
district has been or shall be also assessed by the
state board of assessors as property used for rail-
road or canal purposes, the supreme court or any
three justices thereof, to be assigned by the chief
Justice, shall determine, in q summary manner,
the character of the property, and whether used
for railroad or canal purposes and by which as
SCISSORS the same has lawfully been assessed winch
question have been paid or not, and whether
certiOfari TO review either assessment has been
granted orsnot; such determination shall be made
under an order to show cause at a time and place
to be therein designated, which order shall be
granted by the chief justice of the supreme court
upon application ex parte by any OF the parties
interested namely. by the attorney general on be-
half Of the state. or by the owner OF the property
assessed or By the authorities of the taxing dis
trict; and said order shall be served not less than
ten days before the day fixed therein for the
hearing upon the said parties interested not max
ing such application; dispositions may be taken,
on two days notice by either party, to be used on
ter shall be heard may, II they see fit, view the
property in dispute to guide them in their de-
ecison; the Judgment of the court shall direct the
cancellation or reduction of either assessment. as
the character of the properly may require, and
shall make such order as to the return to the tax
payer of any tax. or any portion thereof that may
have been paid to the state. or to any taxing dis
trict 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
writ Of error by the court of errors and appeals
Q. And be It enacted, That section FIVE of the act
to which this is q supplement- be and the same Is
hereby amended to read as follows:
"5. And be il enacted. That 1t shall be the duty
of the assessors in all taxing districts where prop
erty of any railroad or canal company, not used
for railroad or canal purposes, shall be assessed
If required to do ty the state board Of assessors
to certify aud to send to the state board of assess
-ors, on or before the second Monday in June, in
each year. o statement giving the description of
such property and showing the assessed valuation
thereof; the local assessors shall also at the
time certify and send to the state board OF assess
ors short description of all the real property in
their respective king districts used or owned for
railroad or canal purposes. excepting the main
stem or road bed and track not exceeding one hun
dred feet in width of each railroad. andt water
--ay. towing path and bernie bank, not exceeding
one hundred feet in width, of each canal the said
Assessors shall also certify 70 the said board the