Koons v. Board of Commissioners

The opinion of the court was delivered by

Heher, J.

The question here is the constitutional sufficiency of chapter 156 of the Laws of 1945. Pamph. L., p. 544; N. J. S. A. 40:48-8.1. The writ brings up for review an ordinance of Atlantic City which levied a sales tax pursuant to the statute.

It is said that the act is special and local in contravention of article IV, section VII, paragraph 11 of the State Constitution, proscribing private, local or special laws regulating the internal affairs of towns and counties. The legislature thereby declared “an emergency * * * to exist in municipalities…