On appeal from judgments of the Supreme Court, whose opinion is reported in 125 N.J.L. 103.
For the appellant Town of Westfield, cities of Elizabeth, Burlington, New Brunswick, Hackensack, towns of Kearny, Montclair, Township of Millburn in the County of Essex, and Borough of Somerville, Herbert J. Hannoch.
For the appellant City of Paterson, John F. Evans.
For the appellant City of Plainfield, William Newcorn.
For the appellant Town of Nutley, William F. Gorman.
For the appellant City of Summit, Frederick C. Kentz.
For the appellant City of Trenton, Louis Josephson.
Of counsel for the foregoing appellants, Herbert J. Hannoch and Morris Weinstein.
For the respondents, Edward P. Stout.
The opinion of the court was delivered by
HEHER, J. Following the determination of this court in Hoboken v. Martin, 123 N.J.L. 442, chapters 2 and 3 of the laws of 1940 were adopted; and the primary subject of inquiry is the validity of the provisions for the apportionment of the excises levied and collected for the years 1938 and 1939 under chapters 7 and 8 of the laws of 1938. Pamph. L. 1940, pp. 13, 17; Pamph. L. 1938, pp. 17, 26.
These enactments embody a legislative finding that "the valuation data and methods employed ...