Liberty Island the National Register of Historic Places since 1966, encompasses land in both states control of which is superseded by the United States.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
Liberty Tower (Manhattan) Liberty Tower (Manhattan) The Liberty Tower, formerly the Sinclair Oil Building, is located at 55 Liberty Street at the corner of Nassau Street in the Financial District of Manhattan, New York City was built in 1909–10 as a commercial office building and was designed by Chicago architect Henry Ives Cobb in a Gothic Revival style. It was built on a site adjacent to the New York City Chamber of Commerce Building (1901); the subsequent New York Federal Reserve Bank building was constructed to the east, across Nassau Street, in 1922. A completely free-standing 33-story building, in 1909 Liberty Tower was