ACKNOWLEDGMENTS

The Commission wants to acknowledge the assistance of Mr. Daniel Herr who 
so generously donated his time and expertise to review transcripts and 
documentary evidence and summarize them in preparation of the first draft 
of this report. Thomas Hall, Esq., reviewed the conclusions of law set 
forth in Appendix G. Susan Feeney, Esq. and Michael Guariglia, Esq. 
briefed the Commission respecting tax laws affecting New Jersey 
transportation systems. We would like to thank Pfizer Inc. for its 
continuous support and particularly the legal assistance of John 
Kilbourne, Esq. in reviewing the Commission's paper. We must also 
acknowledge with great gratitude the continued assistance of Mr. Harry 
White and his staff at the Office of Legislative Services in arranging 
meeting rooms, recording the minutes of our hearings, marking evidence and 
providing the Commissioners with timely transcripts for its deliberations. 
In addition, we express our thanks to Mr. Emmett O'Hare, Mr. Gil Maupin, 
Mr. Neal Tully, Ms. Teresa Manna, Ms. Linda Zajac and the other staff 
members of the Department of Transportation who were helpful whenever 
called upon to conduct research and attend to clerical work.