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SOUTHERN BOULEVARD R. CO. v. CITY OF NEW YORK

16 F.Supp. 599 (1936)

SOUTHERN BOULEVARD R. CO. v. CITY OF NEW YORK.

District Court, S. D. New York.

April 7, 1936.

Attorney(s) appearing for the Case

Alfred T. Davison, of New York City (Addison B. Scoville and Alfred T. Davison, both of New York City, of counsel), for plaintiff.

Paul Windels, of New York City (Oscar S. Cox, Meyer Bernstein, and Sol Charles Levine, all of New York City, of counsel), for defendant.

PATTERSON, District Judge.

The action is to recover tax paid under protest by the plaintiff to the city of New York. The plaintiff alleges that the law under which the tax was imposed is in violation of the Constitution of the United States. The city moves to dismiss the complaint for insufficiency to state a cause of action. The facts pleaded in the complaint are these:

The plaintiff is a street railroad corporation, with a franchise from the city to operate...

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