City of Philadelphia, Plaintiff-Respondent v. Lucy I. Austin, Defendant-Appellant

Summary

The New Jersey Supreme Court affirmed the Burlington County District Court, holding that the Full Faith and Credit Clause requires enforcement of a Pennsylvania judgment imposing $300 fines for failure to file wage‑tax returns, and that comity also supports such enforcement. Justice Schreiber filed a concurring opinion emphasizing that civil monetary judgments are entitled to full faith and credit regardless of their underlying basis.