Safeway Trails, Inc. v. Furman

The opinion of the court was delivered by

Peoctob, J.

This appeal consists of three consolidated actions involving the interpretation and validity of the Interstate Busses Excise Tax, N. J. S. A. 48:L-20. The question raised is whether the statute which imposes an excise tax of % cent per mile on interstate autobuses operated over the highways of this State applies to mileage traveled over the New Jersey Turnpike and Garden State Parkway, and if so, whether the statute as applied violates the Commerce Clause of the Federal Constitution and the Equal Protection Clause of the Fourteenth Amendment.