"[New Jersey] courts, from an early date, have lent the aid of the appropriate prerogative writ to private persons seeking to remedy wrongful acts of public officials when the applicant is one of the class of persons to be most directly affected in their enjoyment of public rights and the public convenience will be subserved thereby."

—the holding was that the cited "exemption statute applies to all personal property stored in a warehouse and it includes all property within the state so situated, omitting none."

The Legislature may classify licensees based upon their method of doing business, just so persons similarly circumstanced are treated alike and receive equal protection.

Under these constitutional requirements, it is usually held that the legislatures acting under their general taxing power, are not prohibited from making geographical classifications for purposes of taxation so long as they are reasonable and based upon a substantial distinction

The Brunson court found the plaintiff had standing to sue even though the only evidence of personal injury resulted from his application not being “fully pressed” because Lodge members persuaded him that the Lodge' s policy would result in his rejection on racial grounds.

The one reason given by the court to support its position concerned the public policy of placing New Jersey warehouses on an equal competitive footing with those of our neighboring states where no personal property taxes were imposed.

—lack of jurisdiction of the county board or irregularity in its proceedings may be tested by certiorari.

An attack upon the constitutionality of a legislative act is never unimportant, and the standing of one otherwise qualified to question the legislation is not to be determined by the mere matter of dollars and cents involved

"It is indisputable that the determination of the constitutionality of an act of the legislature rests with a judicial body; not with a quasi-judicial body***" and administrative tribunals must "accept a legislative act as constitutional until such time as it has been declared to be unconstitutional by a qualified judicial body."

—permitting a tax collector to contest the constitutionality of an exemption act where no taxpayer appeared to have an incentive to do so.