County of Saratoga v. Saratoga Harness Racing Ass'n

Plaintiff seeks to recover the sum of $43,145.93, and interest and penalties, being the moneys alleged to be owed to the county on the tax imposed on total admissions to the defendant raceway, located in the city of Saratoga Springs, County of Saratoga, during the period from June 6, 1957 to August 24, 1957. The tax was imposed pursuant to a local law enacted by- the county and in accordance with chapter 148 of the Laws of 1952 as amended.

The defendant attacks the statutory authority of the county to impose the tax and pursuant to rule 106 of the Rules of Civil Practice has brought this…