Andersen v. City of New York

It is unnecessary to determine whether the plaintiffs are correct in their contention that, by virtue of customs and usages which have been long established in their trade, title to photographic prints and manual illustrations furnished by them to their customers remains in plaintiffs and does not pass to the customers. Whatever the practices and customs of the industry may be, it is the court’s opinion that the evidence establishes that these plaintiffs, beginning at a time prior to the adoption of the first New York city sales tax statute, have been conducting and doing business in such a…