In re Art Metal Construction Co.

Pursuant to the application of petitioner-appellant, a hearing before the comptroller was granted to review a *154tentative assessment of New York city emergency taxes levied against it. Petitioner is a non-resident and claims that the tax violates the following restriction of the Enabling Act under which the tax is assessed: “ This act shall not authorize the imposition of a tax on a non-resident of such city or on account of any transaction by or with a non-resident of such city, except when imposed without discrimination as between residents and non-residents, on account of tangible property…