Salem & Pennsgrove Traction Co. v. State Board of Taxes & Assessment

The opinion of the court was delivered by

Trenchard, J.

This writ brings up for review an assessment for taxes against the prosecutor, a street railway company, levied upon its gross receipts under the authority, of chapter 25 of the laws of 1919, page 49, and the sole question presented is the constitutionality of that statute.

The act is entitled:

“An act for the taxation of the gross receipts of street railway, traction, gas and electric light, heat and power corporations using or occupying public streets, highways, roads or other public places, in lieu of taxation of certain property of such…