Anderson v. State

Appeal from an order of the Supreme Court (McDermott, J.), entered September 9, 1989 in Albany County, which, inter alia, granted defendants’ motion to dismiss the complaint as time barred.

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…