Supreme Court of New Jersey June 11, 1906 (State, Union Waxed & Parchment Paper Co. v. State Board of Assessors)

The opinion of the court was delivered by

Fort, J.

The writ in this case brings up assessments for the years 1901, 190.2 and 1903 against the prosecutor. The assessments were made by the state board of assessors upon the capital stock of the prosecutor, by way of a franchise tax, pursuant to statute.

The first ground of objection to the assessment is that the.