Olivia Wrightson Switz, Plaintiff-Appellant and Cross-Respondent v. William Kingsley

Summary

The Supreme Court of New Jersey upheld the constitutionality of Chapter 51, finding that its allowance of varying assessment percentages among counties does not violate the uniform assessment requirement of the State Constitution. The Court declared the agricultural land provision invalid, but affirmed the legislature's classification of farm machinery and livestock as permissible. It also held that the statute is a valid general law, not a prohibited local law, and that the delegation to county boards requires no further standards. The judgment of the trial court was affirmed with modification regarding the agricultural provisions.