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MID-STATES FRGT. LINES v. BATES

279 A.D. 451 (1952)

Mid-States Freight Lines, Inc., et al., Appellants, v. Spencer E. Bates et al., Constituting The State Tax Commission, Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

March 10, 1952.

Attorney(s) appearing for the Case

Herbert Burstein, Sidney E. Cohn, Daniel W. Meyers, Sol Rubenstein, Louis B. Boudin, Hyman N. Glickstein and Harris J. Klein for appellants.

Nathaniel L. Goldstein, Attorney-General (Wendell P. Brown, Solicitor-General, John C. Crary, Jr., and Robert W. Bush of counsel), for respondents.

FOSTER, P. J., HEFFERNAN, BREWSTER and COON, JJ., concur.

BERGAN, J.

The action is for a declaratory judgment to hold invalid on constitutional grounds the weight-distance tax on trucks provided by article 21 of the Tax Law, added by chapter 74 of the Laws of 1951. Injunctive relief is sought to restrain the enforcement of the tax.

The court at Special Term upheld the validity of the law; granted judgment for the defendants in consonance with its views on the...

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