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KINGSLEY v. WES OUTDOOR ADVERTISING CO.

59 N.J. 182 (1971)

280 A.2d 168

WILLIAM KINGSLEY, ACTING DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. WES OUTDOOR ADVERTISING COMPANY, A CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-APPELLANT.

The Supreme Court of New Jersey.

Argued May 25, 1971.

Decided July 26, 1971.

Attorney(s) appearing for the Case

Mr. Theodore Sager Meth argued the cause for appellant (Messrs. Meth and Wood, attorneys).

Mr. Richard M. Conley, Deputy Attorney General, argued the cause for respondent (Mr. George F. Kugler, Jr., Attorney General of New Jersey; Mr. Stephen Skillman, Assistant Attorney General, of counsel; Mr. Conley, on the brief).

The opinion of the court was delivered by MOUNTAIN, J.

Many of the background facts in this case appear in Kingsley v. Wes Outdoor Advertising Co., 106 N.J.Super. 248 (Ocean Cty. D. Ct. 1969), aff'd 55 N.J. 336 (1970).

Wes Outdoor Advertising Co. (Company) erected and maintained a number of outdoor advertising signs or structures without...

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