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CITY OF SCHEN'TDY v. STATE OF NEW YORK

80 Misc.2d 223 (1975)

City of Schenectady et al., Plaintiffs, v. State of New York et al., Defendants.

Supreme Court, Special Term, Albany County.

January 9, 1975

Attorney(s) appearing for the Case

Rosario Negri, Corporation Counsel, for City of Schenectady, plaintiff. John Gannon for Western Regional Off-Track Betting Corporation, plaintiff. Louis J. Lefkowitz, Attorney-General (Michael F. Colligan of counsel), for State of New York and others, defendants. John F. O'Shaughnessy, County Attorney, for County of Nassau, defendant. Adrian P. Burke, Corporation Counsel, for City of New York, defendant.

JOHN T. CASEY, J.

The complaint demands that section 131 of the Pari-Mutuel Revenue Law (L. 1940, ch. 254, § 131, as amd. by L. 1974, ch. 439, § 1) approved May 23, 1974, be declared inapplicable to the plaintiffs, or, if not, unconstitutional. The relief requested is based on the theory that the enactment is an unconstitutional delegation of the State's taxing power in violation of section 1 of article...

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