Garfield v. New York Telephone Co.

This motion for judgment on the pleadings assails the constitutionality of Local Law No. 20, 1934, known as the sales tax law, which the legislative body of the city of New York enacted pursuant to the emergency enabling act, chapter 873 of the Laws of 1934. It is further contended by the challengers that even if the enabling act be constitutional, nevertheless, the city “ exceeded its powers both as to the manner and means of adoption of the local legislation.”

In response to an emergency message from the Governor, the Legislature, by a two-thirds vote, enacted the attacked law so that…