This section contains the nature of the case and procedural background.

A New Jersey statute authorized school districts to make rules and contracts to transport children to and from school, ‘including the transportation of school children to and from schools other than a public school, except if such a school is operated for profit.’ Pursuant to that law, a local school board adopted a resolution authorizing reimbursement to parents for money spent to transport their children on public buses to a Catholic school. A local taxpayer challenged those payments going to parents of Roman Catholic parochial school students. The highest state court denied relief.

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