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CO. OF SARATOGA v. SARATOGA RACING ASSN.

4 N.Y.2d 622 (1958)

County of Saratoga, Appellant, v. Saratoga Harness Racing Association, Inc., Respondent.

Court of Appeals of the State of New York.

Decided June 25, 1958.

Attorney(s) appearing for the Case

Wendell P. Brown and John W. Nichols for appellant.

John R. Davison for respondent.

Judges DESMOND, DYE, FULD, FROESSEL, VAN VOORHIS and BURKE concur.

Chief Judge CONWAY.

Plaintiff (County of Saratoga) brought an action to recover admission taxes claimed to be due and owing by the defendant to the plaintiff in connection with a harness horse race meeting conducted by the defendant in Saratoga County during the months of June, July and August, 1957. The defendant's motion to dismiss plaintiff's complaint put in issue the statutory authority of the plaintiff to...

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