Case Name: IN THE MATTER OF THE JERSEY CITY AND BERGEN RAILWAY COMPANY FOR A SUMMARY DETERMINATION AS TO CERTAIN PROPERTY ASSESSED BY JERSEY CITY AND ALSO BY THE STATE BOARD OF ASSESSORS
Court: New Jersey Supreme Court
Jurisdiction: New Jersey
Decision Date: 1901-06-10
Citations: 66 N.J.L. 501
Docket Number: 
Parties: IN THE MATTER OF THE JERSEY CITY AND BERGEN RAILWAY COMPANY FOR A SUMMARY DETERMINATION AS TO CERTAIN PROPERTY ASSESSED BY JERSEY CITY AND ALSO BY THE STATE BOARD OF ASSESSORS.
Judges: 
Reporter: New Jersey Law Reports
Volume: 66
Pages: 501–502

Head Matter:
IN THE MATTER OF THE JERSEY CITY AND BERGEN RAILWAY COMPANY FOR A SUMMARY DETERMINATION AS TO CERTAIN PROPERTY ASSESSED BY JERSEY CITY AND ALSO BY THE STATE BOARD OF ASSESSORS.
Submitted March 19, 1901
Decided June 10, 1901.
1. Property not possessed and used by a railroad company for railroad purposes is subject to local assessment only.
2. A trolley line is not a railroad use.
On rule to show cause.
Before Justices Van Syckel, Garrison and Fort.
For Jersey City, John W. Queen.
For the state, Samuel H. Grey, attorney-general.

Opinion:
The opinion of the court was delivered by
Garrison, J.
The property that may be lawfully assessed by the state board of assessors is property in the possession of a railroad company and used by it for railroad purposes. In matter of Taxation of Erie Railroad Co., 36 Vroom 608.
This property is' not so possessed and used. It is used as a trolley road, which is not a railroad use. Camden and Atlantic Railroad Co. v. Atlantic City, 29 Vroom 316.
The character of the property taxed is therefore that of property not used for railroad purposes, and it has been lawfully taxed by Jersey City alone.