Jersey City v. Martin

The opinion of the court was delivered by

Heher, J.

Following the determination of this court in Hoboken v. Martin, 123 N. J. L. 442, chapters 2 and 3 of the laws of 1940 were adopted; and the primary subject of inquiry is the validity of the provisions for the apportionment of the excises levied and collected for the years 1938 and 1939 under chapters 7 and 8 of the laws of 1938. Pamph. L. 1940, pp. 13, 17; Pamph. L. 1938, pp. 17, 26.

These enactments embody a legislative finding that “the valuation data and methods employed and the valuations determined and certified by the State Tax…