Glen Cove Theatres, Inc. v. City of Glen Cove

This action for a declaratory judgment seeks a declaration to the effect that Local Law No. 1,1962, of the City of Glen Cove is invalid for the reason that it transcends the delegations of power granted by the State Legislature in chapter 278 of the Laws of 1947, as amended. The additional point is made that section 1 of article XYI of the State Constitution which provides in part that ‘ ‘ Any laws which delegate the taxing power shall specify the types of taxes which may be imposed” prohibits giving the enabling act an interpretation which would sustain the local law.

The facts are not in…