SALOMON v. JERSEY CITY


12 N.J. 379 (1953)

97 A.2d 405

HARRY F. SALOMON, ET AL., PLAINTIFFS-RESPONDENTS, v. CITY OF JERSEY CITY, A MUNICIPAL CORPORATION, DEFENDANT-APPELLANT. L.O. KOVEN & BROTHER, INC., A CORPORATION, ET AL., PLAINTIFFS-RESPONDENTS, v. CITY OF JERSEY CITY, A MUNICIPAL CORPORATION, DEFENDANT-APPELLANT.

The Supreme Court of New Jersey.

Decided May 18, 1953.


Attorney(s) appearing for the Case

Mr. Milton B. Conford argued the cause for appellant (Mr. John B. Graf, Corporation Counsel of City of Jersey City, attorney; Mr. Francis X. Hayes, of counsel and on the brief).

Mr. Herbert J. Hannoch argued the cause for plaintiffs-respondents in Salomon v. City of Jersey City (Messrs. Hannoch, Lasser, Weinstein & Myers, attorneys for plaintiffs-respondents and for Jersey City Merchants Council, amicus curiae; Mr. Morris Weinstein, of counsel and on the brief).

Mr. George J. Baumann argued the cause for plaintiffs-respondents in L.O. Koven & Brother, Inc. v. City of Jersey City (Messrs. Wolf & Baumann, attorneys for plaintiffs-respondents and for Jersey City Chamber of Commerce and Jersey City Real Estate Board, amici curiae).

Mr. Frederic G. Stickel III (Mr. Norman Heine, of counsel), filed brief for New Jersey Institute of Municipal Attorneys, amicus curiae.

Messrs. Shanley & Fisher (Mr. Harold M. Fisher, of counsel; Mr. J. William Barba, on the brief), filed brief for New Jersey State Chamber of Commerce, amicus curiae.


The opinion of the court was delivered by JACOBS, J.

The fundamental issue presented to us for determination is whether the Legislature, by the general terms of R.S. 40:52-1 and R.S. 40:52-2, has delegated power to municipalities to impose solely for revenue purposes, license taxes upon all businesses operating within their borders including manufacturers, wholesalers and retailers.

On December 12, 1952 the Board of Commissioners of the City...

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