In their complaint, plaintiffs allege that defendants' seizure of cigarettes under the authority of Tax Law § 1846 was unconstitutional insofar as the cigarettes were Indian property and therefore protected from tax under US Constitution, article I, § 8. Such a challenge was not to the constitutionality of the statute itself but rather was "an attack on another kind of governmental act * * * mounted in constitutional terms" (SJI Realty Corp. v City of Poughkeepsie...
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