State ex rel. Colfer v. Kennedy

This writ of certiorari brings up for review the action of the Passaic board of taxation in striking from the assessment list submitted by the Paterson commissioners of taxes and assessments, such assessments as were made upon motor vehicles within the provisions of the 1927 amendment (Pamph. Ij. 1927, p. 90) to the General Tax law, exempting from taxation “all motor vehicles registered by the motor vehicle department of the State of New Jersey, and upon which registration fees have been paid,” &c.

The prosecutors contend that the amendment is violative of the constitutional provision that…