Rosenthal v. City of New York

New York Court of Appeals

Rosenthal v. City of New York

14 N.E.2d 803, 277 N.Y. 488, 1938 N.Y. LEXIS 1011

DecidedApril 12, 1938

StatusPublished

This text of 14 N.E.2d 803 (Rosenthal v. City of New York) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Rosenthal v. City of New York, 14 N.E.2d 803, 277 N.Y. 488, 1938 N.Y. LEXIS 1011 (N.Y. 1938).

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Opinion

Per Curiam.

The illegal activity of plaintiff’s assignor in operating unfranchised buses upon public streets was not a business “ subject to the supervision ” of the Department of Public Service in the sense of that phrase as *492 used in the local laws in question. (Local Law 1933, No. 19, p. 127; Local Laws 1934, Nos. 10 and 21 [published as No. 22], pp. 115, 151.) These laws make a classification for tax purposes. When regard is had for the manifest policy underlying that classification, it is clear that unlawful undertakings are not included in the group upon which the tax is imposed. (New York Steam Corp. v. City of New York, 268 N. Y. 137; New York Rapid Transit Corp. v. City of New York, 275 N. Y. 258; 303 U. S. -; 58 Sup. Ct. Rep. 721.)

The judgment of the Appellate Division should be reversed and that of the Trial Term affirmed, with costs to the appellant in this court and in the Appellate Division.

Crane, Ch. J.,-Lehman, O’Brien, Hubbs, Loughran, Finch and Rippey, JJ., concur.

Judgment accordingly.

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Per Curiam.

The illegal activity of plaintiff’s assignor in operating unfranchised buses upon public streets was not a business “ subject to the supervision ” of the Department of Public Service in the sense of that phrase as *492 used in the local laws in question. (Local Law 1933, No. 19, p. 127; Local Laws 1934, Nos. 10 and 21 [published as No. 22], pp. 115, 151.) These laws make a classification for tax purposes. When regard is had for the manifest policy underlying that classification, it is clear that unlawful undertakings are not included in the group upon which the tax is imposed. (New York Steam Corp. v. City of New York, 268 N. Y. 137; New York Rapid Transit Corp. v. City of New York, 275 N. Y. 258; 303 U. S. -; 58 Sup. Ct. Rep. 721.)

The judgment of the Appellate Division should be reversed and that of the Trial Term affirmed, with costs to the appellant in this court and in the Appellate Division.

Crane, Ch. J.,-Lehman, O’Brien, Hubbs, Loughran, Finch and Rippey, JJ., concur.

Judgment accordingly.

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14 N.E.2d 803, 277 N.Y. 488, 1938 N.Y. LEXIS 1011, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rosenthal-v-city-of-new-york-ny-1938.

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