Switz v. Kingsley

The opinion of the court was delivered by

Weifteatjb, C. J.

This ease involves the constitutionality of Chapter 51 of the Laws of 1960, an act relating to the taxation of real and personal property for the use of local government. Plaintiff, a taxpayer, sought a declaration that the statute or portions thereof are unconstitutional. On cross-motions for judgment the trial court held the statute valid except in two respects to which we will later refer. 69 N. J. Super. 27 (Law Div. 1961). We certified the ensuing -appeal and cross-appeal before the Appellate Division acted upon them.

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Chapter 51…