Ampco Printing-Advertisers ' Offset Corp. v. City of New York

On these direct appeals on constitutional grounds from judgments rendered at Special Term, we are called *19upon to determine the constitutionality of the New York City Commercial Rent or Occupancy Tax Law.

In the first of the above-entitled actions—Ampco v. City of New York — the plaintiffs seek a declaratory judgment that chapter 257 of the Laws of 1963, the enabling act for the tax in question, and Local Law No. 38 of the City of New York for 1963, the law imposing the tax, are void and unconstitutional. The plaintiff Ampco is engaged in business on leased premises, the plaintiff Katz operates…