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MATTER OF TOWN OF CHEEKTOWAGA v. LEVITT

10 N.Y.2d 931 (1961)

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.

Court of Appeals of the State of New York.

Decided November 16, 1961.

Attorney(s) appearing for the Case

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.

Concur: Chief Judge DESMOND and Judges DYE, FULD, FROESSEL, VAN VOORHIS, BURKE and FOSTER.

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. Y. Const., art. V, § 1...

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