Matosin v. City of New York

Motion of defendants for judgment on the pleadings is granted.

The action is for a declaratory judgment that New York City Local Law No. 58 for 1952 (Administrative Code of City of New York, ch. 46, tit. F) is unconstitutional, invalid and void. In brief, this enactment is a city tax on the privilege of selling liquor, wine or beer at retail for on- or off-premises consumption and imposes an annual tax in an amount equal to 25% of the license fees payable under the State Alcoholic Beverage Control Law.

Plaintiff is the owner of a restaurant and bar in this city; he possesses a liquor license…