Decided: February 19, 1942.
NEW JERSEY POWER AND LIGHT COMPANY, PROSECUTOR,
TOWN OF DOVER, IN THE COUNTY OF MORRIS, IN THE STATE OF NEW JERSEY, EARL C. NELSON, TAX COLLECTOR OF SAID TOWN OF DOVER, AND MORRIS COUNTY BOARD OF TAXATION, DEFENDANTS
For the prosecutor, Wall, Haight, Carey & Hartpence (Thomas G. Haight and John A. Hartpence, of counsel).
For the defendants, Samuel C. Meyerson and Elmer S. King (Edward R. McGlynn, of counsel).
Before Brogan, Chief Justice, and Justices Case and Heher.
[128 NJL Page 194]
These causes are ruled by the case of Jersey Central Power and Light Co. v. City of Asbury Park et al., 128 N.J.L. 141, decided this day by this court; and there being no jurisdiction in the Morris County Board of Taxation to entertain the proceedings instituted by the tax collector of the defendant municipality for the assessment of prosecutor's intangible personal property for the purposes of taxation for the years 1939 and 1940, the orders denying prosecutor's motions to dismiss the proceedings are therefore reversed, and the causes are remanded to the end that the complaints be dismissed.