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EVERETT E. THOMAS, ETC. CO., INC. v. KINGSLEY

85 N.J. Super. 357 (1964)

204 A.2d 724

EVERETT E. THOMAS AND DAWSON CONSTRUCTION CO., INC., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFFS, v. WILLIAM KINGSLEY, ACTING DIRECTOR OF DIVISION OF TAXATION; UNION COUNTY BOARD OF TAXATION; G. ALDEN BARNARD, JAMES M. CRAWFORD AND CLARENCE POTTS, COMPRISING THE BOARD OF ASSESSORS OF THE TOWN OF WESTFIELD, DEFENDANTS, AND NEW JERSEY MANUFACTURERS ASSOCIATION, AND NEW JERSEY STATE CHAMBER OF COMMERCE, DEFENDANTS-INTERVENORS.

Superior Court of New Jersey, Law Division.

Decided October 14, 1964.

Attorney(s) appearing for the Case

Mr. Paul R. Williams, Jr. for plaintiffs (Messrs. Dughi & Johnstone, attorneys).

Mr. Elias Abelson, Deputy Attorney General, for defendants William Kingsley and Union County Board of Taxation (Mr. Arthur J. Sills, Attorney General, attorney).

Mr. Horace E. Baker appeared for defendant Board of Assessors of the Town of Westfield.

Mr. Adrian M. Foley, Jr. appeared for defendant-intervenor New Jersey Manufacturers Association (Messrs. Pindar, McElroy, Connell & Foley, attorneys).

Mr. Charles Danzig appeared for defendant-intervenor New Jersey State Chamber of Commerce (Messrs. Riker, Danzig, Scherer & Brown, attorneys).

FELLER, J.S.C.

This is an action challenging the constitutionality of certain amendments to chapter 51 of the Laws of 1960. The said amendments are known as chapter 141 of the Laws of 1964, N.J.S.A. 54:3-17, 54:4-9, 9a to 9f, 11.

Plaintiffs contend that these amendments violate Article VIII, Section I, par. 1 (a) of the 1947 New Jersey Constitution which provides as follows:

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