County of Saratoga v. Saratoga Harness Racing Ass'n

Chief Judge Conway.

Plaintiff (County of Saratoga) brought an action to recover admission taxes claimed to be due and owing by the defendant to the plaintiff in connection with a harness horse race meeting conducted by the defendant in Saratoga County during the months of June, July and August, 1957. The defendant’s motion to dismiss plaintiff’s complaint put in issue the statutory authority of the plaintiff to impose the tax in question. On this appeal, the answer to the question whether plaintiff had the requisite statutory authority to impose the tax turns on whether the later of two…