Burrillville Racing Ass'n v. State

This is a civil action to enjoin the collection of the tax on admissions to certain racing events imposed by G.L. 1956 (1970 Reenactment) § 44-29-1 et seq. and to recover taxes previously collected pursuant to that statute. The plaintiff, Burrillville Racing Association (Burrillville), alleges that the statute is arbitrary and therefore in viola tion of the due process and equal protection clauses of the fourteenth amendment to the United States Constitution. A Superior Court justice, sitting without a jury, upheld the statute. We affirm.

Burrillville is the owner and operator of a racetrack…