Howitt v. Street & Smith Publications, Inc.

The comptroller of the city of New York, acting pursuant to law (New York City Local Law No. 24 for 1934 [published as No. 25], Local Law No. 29 for 1935, and Local Law No. 31 for 1936), has assessed plaintiff in the sum of $28.20 as a sales tax, being two per cent of the amount involved in the transactions between plaintiff and defendant, it being claimed that such transactions constituted sales. Plaintiff has paid the tax but defendant has refused to reimburse plaintiff on the ground that the transactions are not taxable. Plaintiff claims judgment against defendant in the sum of $28.20,…