Holmes Electric Protective Co. v. City of New York

Plaintiff sues for a declaratory judgment declaring that plaintiff was not, and is not, liable to a utility tax under the utility tax laws of the city of New York. In addition, recovery is sought of certain sums, representing utility taxes paid "by plaintiff to the defendants under protest.

The amended complaint alleges that the business of plaintiff is that of the protection of its customers’ premises against burglary and unauthorized entry. The customers in each case enter into a contract with plaintiff. Protection is afforded the customers "by the maintenance of forces of watchmen,…