Wood v. City of Salamanca

In a submitted controversy upon an agreed statement of facts a taxpayer, as plaintiff, and the city of Salamanca as the sole defendant, seek a declaratory judgment determining the following questions: (1) Did the Legislature have the power under the State and Federal Constitutions to pass chapter 231 of the Laws of 1942? (2) If the act is declared constitutional, has the Legis lature the power to declare to be a local tax the rent reserved in leases between the Seneca Nation of Indians and lessees of lands within the corporate limits of the city of Salamanca and on the Allegany Reservation,…