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j I j I ; 1 j | 1 | : Jamaica Turfmen Protest New York Use Tax Levy HBPA Will Present Petitions To Comptroller This Morning JAMAICA, L. I., N. Y., April 8.— Horsemen entering horses at Jamaica today will sign a uniform protest against the compensation use tax, newly imposed by the City of New York. These protests, which were drawn up by the Horsemens Benevolent and Protective Association, will be collected and presented to the comptroller by the HBPA lawyers on Monday morning. The text of the protest follows : "I hand you herewith the return and the I sum of $— — , representing the compensation use tax equal to one per cent of the lvalue of the horse known as . Pro- J test is hereby made against the exaction I of said tax, and each and every part thereof, upon the ground that the same is in-1 valid, wrongful and contrary to the rights of the undersigned under the constitution -, of the United States and the State of New j York. "Protest is also made upon the further ! ground that the exaction of the said tax is discriminatory and the violation of the pertinent sections of the act under which the tax has been imposed. "Protest is made upon the further ■ grounds that : "1. — The said property is exempt for the reason that it was used in the City of New York prior to the first day of July, 1940. This is for six-year-olds and upward. "2 — The horse was purchased by a user while a non-resident of the City of New York and was not purchased in the City of New York. •» "3. — A sales tax has already been paid. "4. — The said horse was not purchased at retail or sold at retail. "This return is filed and said tax in the amount stated is paid under protest and solely under compulsion to avoid the seizure of the property of the undersigned and other threatened pains and penalties." Maj. Thomas McCreery, president of the HBPA, said at Jamaica Saturday that an immediate ruling will be sought from the comptroller, following the delivery of the horsemens protests and that in the event of an adverse decision, the HBPA attorney, Jack Goldberg, would take the case to the state supreme court. This lawyer advises that the 1940 amendment to the compensation use tax specified certain items on which such tax was to be paid, and in his opinion the fact that horses are not included, eliminates them from such taxation.