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MATTER OF ROOSEVELT RACEWAY, INC. v. COUNTY OF NASSAU

25 A.D.2d 535 (1966)

In the Matter of Roosevelt Raceway, Inc., Petitioner, v. County of Nassau et al., Respondents

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

February 14, 1966

By order of the Supreme Court, Nassau County, entered June 21, 1965, the proceeding has been transferred to this court for disposition. Determination annulled and petition granted, with costs. By statutes enacted in 1952 and 1954 (L. 1952, chs. 148, 236; L. 1954, chs. 285, 287) a tax of 15% on all admissions to harness horse race meetings and running horse race meetings was authorized. Pursuant to this enabling act, Nassau County adopted local laws imposing a 15% tax on all...

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