# Macpherson v. City of Jersey City

> New Jersey Tax Court · February 4, 1941 · 19 N.J. Misc. 139

URL: https://www.frixlaw.com/law-library/cases/8902315

## Case

- **Full name:** ELIZABETH MACPHERSON, ADMINISTRATRIX CUM TESTAMENTO ANNEXO OF ESTATE OF GENEVIEVE CLARK BERWICK v. CITY OF JERSEY CITY
- **Court:** New Jersey Tax Court
- **Decided:** February 4, 1941
- **Citations:** 19 N.J. Misc. 139; 17 A.2d 804; 1941 N.J. Misc. LEXIS 17
- **Precedential status:** Published
- **Opinion:** Opinion of the court by Quinn
- **Judges:** Quinn
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8902315

## Opinion text

Quinn, President.
The petitioner’s testatrix died a resident of the city of Jersey City, and her personal estate was therefore subject to personal property taxation in that taxing district. R. S. 54:4-10. Por the year 1938 the city made an assessment for such taxes in the sum of $15,000. The Hudson County Board of Taxation affirmed the levy on appeal, and petitioner now prays before this board for a cancellation of the assessment on the ground that the estate consists entirely of cash in bank, exempt from taxation under R. S. 54:4-3.23. It does not appear, however, that the taxpayer filed the statutory sworn claim for exemption with the assessors, as required by R. S. 54:4-15. This was an indispensable prerequisite, Public Service Corporation of New Jersey v. City of Newark, New Jersey Tax Reports, 1934-939, p. 269, and in default thereof, the exemption is disallowed.
As the assets exceed the amount of the assessment, as of the assessing date, the judgment of the Hudson County Board is affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8902315. Public record. Not legal advice.