Liberty Island the National Register of Historic Places since 1966, encompasses land in both states control of which is superseded by the United States. The undisputed boundary between New Jersey and New York is in the center of the Hudson River and the Upper New York Bay, with Liberty Island situated well on the New Jersey side of the water line with Liberty Island itself an exclave of the State of New York and a part of New York City, allowing the state and city of New York to retain sovereignty of Liberty Island, serve process there and collect sales tax from
28 Liberty Street 28 Liberty Street 28 Liberty Street, formerly known as One Chase Manhattan Plaza, is a banking skyscraper located in the downtown Manhattan Financial District of New York City, between Pine, Liberty, Nassau, and William Streets. Construction on the building was completed in 1961. It has 60 floors, with 5 basement floors, and is 248 meters (813 ft) tall, making it the 26th tallest building in New York City, the 43rd tallest in the United States, and the 200th tallest building in the world. The Chase Manhattan Bank president of that time, David Rockefeller, the late patriarch of the Rockefeller family,