Supreme Court of New Jersey November 13, 1947 (Township of Landis v. Division of Tax Appeals)

The opinion of the court was delivered by

Colie, J.

Defendant Borough of Vineland owns and operates an electric power plant located within the limits of the municipality. Certain of its poles, lines and equipment are within the limits of the adjoining Township of Landis to some of whose residents electrical energy is sold. The Township of Landis levied an assessment .