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1024 Third Avenue Corp. v. City of New York

254 A.D. 853 Court N.Y. App. Div. Decision date 1938-06-24 English

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p. 853
1024 Third Avenue Corporation, Appellant, v. City of New York and Others, Respondents.

Orders unanimously affirmed, with twenty dollars costs and dis

p. 854
bursements. No opinion. Present — O’Malley, Untermyer, Dore, Cohn and Callahan, JJ.,- Untermyer and Callahan, JJ., vote to affirm the order granting defendants’ cross-motion for judgment on the pleadings upon the ground that the sale of electricity by the plaintiff is subject to the tax imposed by Local Law No. 23 of the [New York City Local] Laws of 1937; that said law is within the Enabling .Act (Gen. City Law, § 20-b, as added by Laws of 1937, chap. 321, § 2), and that it is not unconstitutional.

Statutes and regulations cited