Roosevelt Raceway, Inc. v. Nassau County

• Decision Date: 22 September 1966
• Citation: 274 N.Y.S.2d 156,18 N.Y.2d 720
• Parties: , 220 N.E.2d 802 Application of ROOSEVELT RACEWAY, INC., Respondent, for a review etc. v. COUNTY OF NASSAU and Peter R. Rocchio, Sr., as Comptroller of Nassau County, Appellants.
• Court: New York Court of Appeals Court of Appeals

Page 156

274 N.Y.S.2d 156

18 N.Y.2d 720, 220 N.E.2d 802

Application of ROOSEVELT RACEWAY, INC., Respondent, for a review etc. v. COUNTY OF NASSAU and Peter R. Rocchio, Sr., as Comptroller of Nassau County, Appellants.

Court of Appeals of New York.

Sept. 22, 1966.

Appeal from Supreme Court, Appellate Division, Second Department, 25 A.D.2d 535, 267 N.Y.S.2d 591.

Proceeding was brought under Article 78 of the CPLR to review a determination of the Comptroller of Nassau County assessing a deficiency against petitioner on account of county admission taxes and for judgment that Laws 1956, c. 837, and Nassau County Local Laws 1952, No. 1, are unconstitutional and void. Laws 1956, c. 837, provides that in cities or counties adjacent to a city having a population in excess of 2,000,000 a local law enacted pursuant to the statute shall require a tax of 30% On the admission price to a harness horse race meeting held within the area to which the local law is applicable, and that in all other cities and counties, the tax is to remain at 15% Of the admission price to harness horse race meetings. Nassau County Local Laws 1952, No. 1, adopted a local law imposing a 30% Tax on admission to harness horse race meeting within the county. The Supreme Court, Nassau County, transferred the proceeding to the Appellate Division for disposition.

The Appellate Division annulled the determination, granted the petition, and held that Laws 1956, c. 837, and Nassau County Local Laws 1952, no. 1, are unconstitutional as a denial of equal protection. Brennan and Rabin, JJ., dissented.

The Court of Appeals, 18 N.Y.2d 30, 271 N.Y.S.2d 662, 218 N.E.2d 539, reversed the order, dismissed the petition and held that Laws 1956, c. 837, and Nassau County Local Laws 1952, No. 1, are not unconstitutional as a denial of equal protection. Van Voorhis and Scileppi, JJ., dissented.

Motion was made in the Court of Appeals to amend the remittitur.

Motion to amend the remittitur denied as unnecessary since the Federal constitutional question is discussed and passed upon in the opinion of the Court of Appeals.