College of New York v. Hylan

Page, J. :

Although the orders appealed from only direct an increase of She amount already appropriated by the board of estimate for *374the support and maintenance of these two institutions of learning, the officials of the city take the position and argue that no sum can be legally appropriated for the support of these institutions. The first point in the brief of the corporation counsel is: “A tax levied for the maintenance of an institution of higher learning, conferring degrees and subject to the provisions of the Education Law relative to colleges, is not a tax for a city purpose within the…