City of Jersey City v. Kelly

The opinion of the court was delivered by

Oliphant, J.

These are appeals from three rules for judgment entered in the Supreme Court in railroad tax cases. We are in entire accord with the opinion of Mr. Justice Perskie speaking for that court, 133 N. J. L. 202, except as it declares chapter 291, Pamph. L. 1941, as amended by chapter 169, Pamph. L. 1942, unconstitutional as applied to the taxes due from the railroad companies to the state for the tax year 1941. It is a fundamental rule, applied with unvarying uniformity, that legislative enactments will be declared void only in cases where they…