For the prosecutrix, Powell & Parker (Harold T. Parker and Robert W. Criscuolo, of counsel).
For the defendant, Leon Leonard and Chaim H. Sandler.
The following submitted a joint brief as amici curioe:
John Lloyd, Jr., for the Atlantic City Hotel Association.
Ralph Harcourt, for the Atlantic City Planning and Improvement Association.
Alfred T. Glenn, Jr., for the Atlantic City Chamber of Commerce.
Vincent S. Haneman, for the Atlantic City Restaurant Association.
Thomas H. Munyan, for The Committee for the Improvement of Atlantic City through the Sales Tax.
Before Justices Donges, Heher and Colie.
The opinion of the court was delivered by
HEHER, J. The question here is the constitutional sufficiency of chapter 156 of the Laws of 1945. Pamph. L., p. 544; N.J.S.A. 40:48-8.1. The writ brings up for review an ordinance of Atlantic City which levied a sales tax pursuant to the statute.
It is said that the act is special and local in contravention of article IV, section VII, paragraph 11 of the State Constitution, proscribing private, local or special laws regulating the internal affairs of towns and counties. The legislature thereby declared "an emergency * * * to exist in municipalities bordering upon the Atlantic Ocean which are seaside or summer resorts and which because of their size have a great fluctuation in the number of visitors," in consequence of the ...