City of Schenectady v. State

The complaint demands that section 131 of the Pari-Mutuel Revenue Law (L. 1940, ch. 254, § 131, as amd. by L. 1974, ch. 439, -§ 1) approved May 23,1974, be declared inapplicable to the plaintiffs, or, if not, unconstitutional. The relief requested is based on the theory that the enactment is an unconstitutional delegation of the State’s taxing power in violation of section 1 of article XVI of the New York State Constitution and permits New York City (the only city qualifying by population under the act) to tax beyond its territorial jurisdiction. It is further alleged that section 131 is…