Legal Opinion

Southern Boulevard R. Co. v. City of New York

Court of Appeals for the Second Circuit

Decided November 30, 1936No. 78PublishedCited by 9 opinions

1Opinion of the Court

MANTON, Circuit Judge.

Appellant is a street railway company, with a franchise to operate in the City of New York, requiring it to make annual payments of 5 per cent, of its gross receipts to the city and limiting it to a 5-cent fare. An additional franchise tax of one-half of 1 per cent, is paid annually to the State.

The New York Legislature by an enabling act authorized any city of one million inhabitants or more to enact local laws for the relief of unemployment (chapter 873 of .the Laws of 1934, amended by chapter 601 of the Laws of 1935). Revenues thus collected are to be kept separately…

2Cases cited36 opinions

  1. F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
  2. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  3. Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
  4. Metropolis Theatre Co. v. City of ChicagoSupreme Court of the United States · 1913
  5. State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931

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3Cited by9 opinions

  1. Porto Rico Telephone Co. v. Tribunal de ContribucionesSupreme Court of Puerto Rico · 1960
  2. Bush Terminal Bldgs. Co. v. City of New YorkCourt of Appeals for the Second Circuit · 1938
  3. In re New York, O. & W. Ry. Co.District Court, S.D. New York · 1937
  4. Compañía Azucarera del Toa v. Municipio de Toa BajaSupreme Court of Puerto Rico · 1954
  5. Securities & Exchange Commission v. Electric Bond & Share Co.District Court, S.D. New York · 1937

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