Town of Cheektowaga v. Levitt — 10 N.Y.2d 931

Majority

p. 931

In the Matter of the Town of Cheektowaga et al., Appellants, v. Arthur Levitt, as Comptroller of the State of New York, et al., Respondents.

Argued October 12, 1961;

decided November 16, 1961.

p. 933

Thomas E. Delahunt, Town Attorney (Kenneth W. Kitzinger of counsel), for Town of Cheektowaga and others, appellants.

Kenneth W. Kitzinger for U-Crest Fire District No. 4 and others, appellants.

Louis J. Lefkowitz, Attorney-General (Milton Kaplan and Paxton Blair of counsel), for Arthur Levitt, respondent.

Victor T. Fuzak for Westinghouse Electric Corporation, respondent.

Order affirmed, without costs, in the following memorandum: The legislative grant to the State Comptroller, under subdivision 2 of section 173 of the Town Law, of power to approve or disapprove fire districts was constitutionally valid as incidental to the Comptroller’s “ powers and duties pertaining to or connected with the assessment and taxation of real estate ” (N. T. Const, art. V, § 1). No opinion.

Concur: Chief Judge Desmond and Judges Dye, Fuld, Froessel, Van Voorhis, Burke and Foster.