Metropolitan Convoy Corp. v. City of New York

Plaintiff, a Pennsylvania corporation, operates as an authorized interstate motor common carrier in the use of truck-tractors and trailers to transport new automobiles, chassis and parts from Buffalo and Detroit to various places in *387the States of New York, New Jersey and Pennsylvania. It brings this suit against the City of New York for a judgment to declare that a “ Tax on Motor Vehicles ” imposed by the city (Local Laws, 1952, No. 59 of City of New York; Administrative Code of City of New York, ch. 46, tit. E) is in terms inapplicable to plaintiff’s use in New York City of plaintiff’s motor…