Legal Opinion

Mid-States Freight Lines, Inc. v. Bates

Appellate Division of the Supreme Court of the State of New York

Decided March 10, 1952PublishedCited by 12 opinions

1Opinion of the CourtBebgan, J.

The action is for a declaratory judgment to hold invalid on constitutional grounds the weight-distance tax on trucks provided by article 21 of the Tax Law, added by chapter 74 of the Laws of 1951. Injunctive relief is sought to restrain the enforcement of the tax.

The court at Special Term upheld the validity of the law; granted judgment for the defendants in consonance with its views on the constitutional questions raised; and the case is here on the plaintiffs’ appeal from the judgment and the order denying injunctive relief.

The statute under attack imposes, in terms, a “ highway use tax ”…

2Cases cited9 opinions

  1. Hendrick v. MarylandSupreme Court of the United States · 1915
  2. Kane v. New JerseySupreme Court of the United States · 1916
  3. Continental Baking Co. v. WoodringSupreme Court of the United States · 1932
  4. Clark v. PoorSupreme Court of the United States · 1927
  5. Interstate Transit, Inc. v. LindseySupreme Court of the United States · 1931

4 more not listed; retrieve them via the Exa API.

3Cited by12 opinions

  1. International Harvester Credit Corp. v. GoodrichSupreme Court of the United States · 1956
  2. Wells v. StateNew York Supreme Court · 1985
  3. Town of Islip v. CuomoAppellate Division of the Supreme Court of the State of New York · 1989
  4. Hillside Transit Co. v. LarsonWisconsin Supreme Court · 1954
  5. People v. FaxlangerAppellate Division of the Supreme Court of the State of New York · 1955

7 more not listed; retrieve them via the Exa API.

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