55 A.2d 6 | N.J. | 1947
These cases involve tax assessments for the years 1943 and 1944.
This court in State v. State Board,
It is urged now before us that there was a technical violation of the assessment law for the 1943 assessment. If so, and we do not so decide, R.S. 54:4-58, 54:4-59 and 54:4-60 settle adversely the contention as to irregularities in the assessment. To mention a few of the controlling decisions see Conover etal. v. Honce, Collector,
We are aware that the duty is usually upon the Supreme Court to make an independent finding of fact in each case brought before it for review. It was admitted that the real property and its improvements are in the same condition as they were one and two years before. Under such a situation, the court is not obliged to re-examine the facts relating thereto. If there was a change of value during the period in question, it would be the duty of the taxpayer to point out in a clear and concise manner why the yardstick of tax *159 measurements previously used and the determination made were unjust and unfair in the succeeding years and in that respect it has failed. No court can be required to re-examine facts where the physical property and its improvements are in the same condition as they were one and two years before.
Chief Justice Beasley in Central Railroad v. State Board,
Since there was no evidence indicating that there had been a change of value for the years in question from that adopted and affirmed for the previous year, we think that the parties are bound by the results of the contest. See Baldwin v. Iowa StateTraveling Men's Association,
Mr. Justice Roberts held in an income tax case, Tait,Collector, v. Western Maryland Railway Co.,
Mr. Justice White, later Chief Justice, said in New Orleans
v. Citizens' Bank,
On the cross-certiorari of Jersey City, the contention is made that the assessments for the year 1942 were too low, but we are pointed to no specific improvements in the physical property to substantiate an increase in value.
The writs will be dismissed, with costs. *161