In regard to the tax dodge that the CNJ had by setting up the lines in PA as CRP, it has to go back to sometime in 1945. The July 1944 ORER (effective date being April 1944) shows the CNJ only while the January 1946 ORER (effective date being October 1945) shows both the CRP and CNJ as separate entities. Remember there is always a 3-month lag between the ORER reporting date and the ORER front page publication date to allow the railroad companies to submit their data.
Sometime between October 1952 (January 1953 ORER) and January 1953 (April 1953) both the CRP and CNJ reporting marks were recombined under the Central Railroad of New Jersey ORER listing.
New Jersey was not buying the two separate railroads dodge and I am sure the state banged the CNJ for a ton of back taxes and penalties dating back to sometime in 1945.
Thomas M. Olsen
7 Boundary Road, West Branch
Newark, Delaware, 19711-7479