Millville Gas Light Co. v. City of Millville

On error to the Supreme Court, in which the following opinion was tiled: Per Curiam. This is a certiorari to the judgment of the state board of equalization of taxes in determining the value of the properi/y of the prosecutor, a gas company, for purposes of taxation. The valuation fixed by the municipal assessors was $150,000. There was an appeal to the county hoard of taxation, which reduced the valuation to $87,000. The city of Millville appealed to the state hoard of equalization, and after a full hearing that board readjusted the valuation at $106,000. After these two reviews the gas company, being dissatisfied with the result, desires this court to review further the findings of these several state agencies, complaining particularly that the valuation necessarily includes the gas company’s franchise which is taxable under the Franchise act of 1900. There is no direct evidence as to this; it is simply an inference claimed to arise from an analysis of the figures. The practical proposition is that this court is asked to reweigh and pass upon the effect of evidence taken before a body specially organized for this very purpose, and to set aside its action as not justified by the weight of evidence. There is nothing to show that the board of, equalization has not carefully discharged the duties imposed upon it by law, and its finding should not be disturbed unless it is manifestly erroneous. Colonial Trust Co. v. Scheffey (per curiam); Clark v. Board of Equalization of Taxes, 50 Vroom 454; Kearny v. Board of Equalization of Taxes, 52 Id. 106.