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HILLSBOROUGH v. CROMWELL

No. 305.

326 U.S. 620 (1946)

TOWNSHIP OF HILLSBOROUGH ET AL. v. CROMWELL.

Supreme Court of United States.

Decided January 28, 1946.

Attorney(s) appearing for the Case

Mr. Harry E. Walburg, with whom Mr. Samuel I. Kessler was on the brief, for petitioners.

Messrs. Charles E. Hughes, Jr. and Shelton Pitney, with whom Mr. William J. Brennan, Jr. was on the brief, for respondent.

Mr. JUSTICE DOUGLAS delivered the opinion of the Court.

This action was brought by respondent under the Declaratory Judgment Act, Judicial Code, § 274 (d), 28 U.S.C. § 400, to have declared null and void certain assessments on intangible personal property entered for the years 1940 and 1941 by the Collector of Hillsborough Township, Somerset County, New Jersey.1 The jurisdiction of the federal court in New Jersey was invoked...

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