Waterfront Commission of New York Harbor

Summary

The Supreme Court of New Jersey held that Mercedes‑Benz employees performing automobile preparation at its Port Newark facility are "longshoremen" and that those who hired them are "hiring agents" under the 1969 amendments to the Waterfront Commission Act, granting the Commission jurisdiction to assess payroll taxes and interest but rejecting a daily civil penalty. The judgment was reversed and remanded for determination of the appropriate assessments.