KINGSLEY v. MILLER


90 N.J. Super. 9 (1965)

216 A.2d 11

WILLIAM KINGSLEY, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. JACK MILLER, INDIVIDUALLY AND T/A JACK MILLER'S ESSO STATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided December 30, 1965.


Attorney(s) appearing for the Case

Mr. Robert Tessler argued the cause for appellant (Mr. Irving N. Yankowitz, attorney).

Mr. Harold Leib, Deputy Attorney General, argued the cause for respondent (Mr. Arthur J. Sills, Attorney General, attorney).

Before Judges GOLDMANN, FOLEY and COLLESTER.


The opinion of the court was delivered by GOLDMANN, S.J.A.D.

Defendant appeals his conviction in the county district court for violating N.J.S.A. 56:6-2 (e), part of "An Act to regulate the retail sale of motor fuels" (L. 1938, c. 163, as amended), which provides:

"No rebates, allowances, concessions or benefits shall be given, directly or indirectly, so as to permit any person to obtain...

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