The judicial system is complex and is an interesting develop ment from the English system of the 18th century. At its head is a court of errors and appeals composed of the chancellor, the justices of the supreme court and six specially appointed justices. The latter serve for a term of six years and receive a salary of $40 per day. The supreme court consists of a chief justice and eight associate justices appointed by the governor for seven years. The chief justice receives an annual salary of $19,000; the associate justices each receive $18,000 annually. The circuit court has concurrent jurisdiction with the supreme court except in criminal cases. The 12 circuit court judges are appointed by the governor for a term of seven years, and receive an annual salary of $16,000. The court of common pleas, which may be held either by the judge of the court of common pleas (county) or by a justice of the supreme court, may hear appeals from the "small cause court," and has original jurisdiction in all civil matters except those involving the title of real estate. The court of quarter sessions, which may likewise be held by either the judge of the court of common pleas or by a justice of the supreme court, has jurisdiction over all criminal cases except those of treason or murder. The court of oyer and terminer is a higher criminal court, and has cognizance of all crimes and offences whatever. This court is composed of any supreme court justice and the judge of the court of common pleas. Writs of error in cases punishable with death are returnable only to the court of errors and appeals. The orphans' court has jurisdiction over wills, the right of administration and guardianship, etc., but it may refer any matter coming before it to a master in chancery. The court of chancery is administered by a chancellor, ten vice-chan cellors and numerous masters in chancery. Besides the ordinary chancery jurisdiction it hears all applications for divorce or nullity of marriage. The chancellor, who is appointed by the governor for a term of seven years, receives an annual salary of $19,00o. Vice-chancellors are appointed by the chancellor for a term of seven years, and receive $18,000 annually. The district court is composed of 31 judges appointed by the governor for a term of five years. The jurisdiction of this court is limited to the county in which it is held ; it has authority over suits of a civil nature in which the sum involved does not exceed $500. Each county has a surrogate whose duties mainly relate to will cases. In each township there are from two to five justices of the peace, and in cities, police justices. Suits involving not more than $200 and minor offenses may be tried in justice's or police courts.
For the purposes of local Government the State is divided into counties (21), cities, townships, towns and boroughs. The Govern ment of the towns is administered through a council, clerk, col lector, assessor, treasurer, etc., chosen by popular vote; that of the townships is vested in the annual town meeting, at which administrative officers are elected. Any township with more than 5,000 inhabitants may be incorporated as a town, with its Govern ment vested in a mayor and council. Any township or part thereof with less than 4 sq.m. of territory, and less than 5,000 inhabitants, may be incorporated as a borough, with its Government vested in a mayor and council. In 1911 a law was passed allowing cities to adopt a commission form of Government ; in 1923 the city man ager form was authorized.
Finances.—The State board of taxes and assessments was created in 1915 by the consolidation of the board of equalization of taxes and the State board of assessors. This board in 1936 had charge of the carrying into effect the laws levying a tax on the gross receipts of gas and electric corporations and of street rail way corporations at the average tax rate of the State, in lieu of the tax on property at the local rate ; the assessing of all railway and canal companies within the State ; the assessing of a State franchise tax against miscellaneous corporations ; and the equaliza tion of assessments in the various counties and taxing districts. The net assessed valuation of real and personal property, exclusive of bank and trust company stock, in 1936 was $5,879,166,815; a decrease of $165,791,894 from the valuation for 1935. In the State fund, the total receipts for the year ending June 30, 1935 were $167,916,822, and the total disbursements, $158,272,805. The bonded indebtedness of the State on April 30, 1936 was $189,776, 000 distributed as follows: soldiers bonus bonds, $12,000,000; State highway extension bonds, $31,000,000; State highway road bonds, $55,000,000; State highway bridge bonds, $9,000,000; and Emergency Relief bonds, floated since 1933, $25,625,000.
Education.—The Russell Sage Foundation, after an exhaustive examination of the public-school system of the various States, ranked New Jersey in 1920 first among the States east of the Mississippi river, and fourth in the whole country. The public school system is administered under the direction of a State board of education and a commissioner of education. The former consists of ten members, not more than one of whom shall be from the same county and not more than five from the same political party. At least two of the members must be women. The commissioner of education is appointed by the governor and confirmed by the senate. He decides controversies that arise under the school law, appoints county superintendents, and ap portions State funds. All children between the ages of five and 20 are entitled to attend the public schools in the district in which they reside. Attendance at either of public or private school every day such school is in session is required of all children between the ages of seven and 16, unless taught at home or physically or mentally unfit to attend. Children between the ages of 14 and 16 who have completed five grades may be granted a certificate per mitting them to work, but they must attend a continuation school. A pension and annuity fund law provides for teachers after reach ing 62 years of age or after 35 years of service.