Louis F. Gautier, Respondent v. Anna P. Ditmar, Appellant, and the City of New York, Respondent, Impleaded With Others

Summary

The Court affirmed the Appellate Division, holding that the New York City charter provisions allowing the sale of tax liens and their foreclosure are constitutional and that the plaintiff's complaint sufficiently states a cause of action. The decision rests on the principle that taxation power is vested in the legislature and may not be delegated, but the collection mechanisms, including sale of tax liens, are permissible delegations.