Metropolitan Convoy Corp. v. City of New York

Plaintiff, a Pennsylvania corporation which, for hire and as a business, regularly and systematically transports automobiles from Buffalo, New York, Cleveland, Ohio, and Detroit, Michigan to points in Pennsylvania, New Jersey and New York, including New York City, by means of semitrailers drawn by truck tractors, brings this action to obtain a declaration that it is not subject to the New York City motor use tax imposed by Local Law No. 59 of 1952, by which title E was inserted in chapter 46 of the Administrative Code of the City of New York; and to recover back such of those taxes as it has…