Neeld v. Giroux

The opinion of the court was delivered by

Weintraub, J.

Defendant Leon Giroux of Colebrook, F. H. purchased 154 cases of cigarettes from E. Baylin Company of Wilmington, Del. The transaction was consummated at Elkton, Md., by delivery of the merchandise in exchange for $15,186 in cash. While operating his truck through New Jersey, Giroux was stopped, and the cigarettes not bearing stamps required by our Cigarette Tax Act and he not having in his possession invoices complying with the act, the Director of the Division of Taxation filed two complaints in the municipal court of Milltown, one for a…