City of New York v. Fifth Avenue Coach Co.

The action is to recover 5 per cent of the defendant’s receipts for six years last past from the display advertising matter in its stages, and defendant demurs. The only question argued is whether moneys received by the defendant from the leasing of space in its stages for advertising purposes are receipts from the operation of its routes within the meaning of the statute (Trans. Corp. Law, § 23), and hence subject to the license fee of 5 per cent per annum upon gross receipts from such operation required to be paid to the city by the statute. It seems to me that the answer to the question is…