Salorio v. Glaser

The opinion of the Court was delivered by

PASHMAN, J.

I

This case presents for review the constitutionality of the Emergency Transportation Tax (ETT) Act, N.J.S.A. 54:8A-1 et seq.

Plaintiffs, 1 three New York residents who commute or have commuted from their homes in New York to work in New Jersey, claim that since the ETT is paid solely by New York residents, it impermissibly discriminates against them in violation of the Privileges and Immunities and Equal Protection Clauses of the Federal Constitution. U.S.Const., Art. IV, § 2, cl. 1; Amend. XIV, § 1. The State argues that imposition of the…