The State of New Jersey, Plaintiff-Appellant v. Garford Trucking, Inc., Defendant-Respondent

Summary

The New Jersey Supreme Court held that a corporation organized under New Jersey law remains a resident of New Jersey for purposes of the motor‑vehicle registration statute, even when its vehicle is registered in another state, and therefore the exemption for non‑residents does not apply to Garford Trucking. The Court also rejected the corporation’s equal‑protection claim, finding the statutory classification rational and not unconstitutional.