Township of Hillsborough v. Cromwell

This action was brought by respondent under the Declaratory Judgment Act, Judicial Code, § 274 (d), 28 U. S. C. § 400, to have declared null and void certain assessments on intangible personal property entered for the years 1940 and 1941 by the Collector of Hillsborough Township, Somerset County, New Jersey. The jurisdiction of the federal court in New Jersey was invoked by reason of diversity of citizenship and the allegation that the taxing authorities had consistently, systematically and intentionally singled out respondent for discriminatory treatment in the assessment of taxes for which…