RKO-KEITH-ORPHEUM THEATRES v. CITY OF NEW YORK


285 A.D. 374 (1955)

RKO-Keith-Orpheum Theatres, Inc., et al., on Behalf of Themselves and All Others Similarly Situated, Appellants, and Paramount Pictures Theatres Corp. et al., Interveners-Appellants, v. City of New York et al., Respondents

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

January 31, 1955.


Attorney(s) appearing for the Case

Edward C. Raftery, Thomas Bress, Milton C. Weisman, Mitchell Klupt, Leopold Friedman, Cecelia A. Goetz, Herbert B. Lazarus, Louis Weber and William Gold for appellants.

Adrian P. Burke, Corporation Counsel (Stanley Buchsbaum, Morris L. Heath and Solomon Portnow of counsel), for respondents.

WENZEL and MURPHY, JJ., concur with NOLAN, P. J.; BELDOCK, J., dissents and votes to affirm the order and judgment, without modification, in opinion in which MacCRATE, J., concurs.


NOLAN, P. J.

Pursuant to an enabling act of the State Legislature (L. 1947, ch. 278, as amd.), the council of the City of New York enacted Local Law No. 37, for the year 1954. The law imposes a tax of 5% on charges for admission to places of amusement and provides for the payment of the tax by the patrons of such places. Plaintiffs, who are theatre owners or operators, are under the express duty to charge and...

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