
    The City of New York, Respondent, v. Fifth Avenue Coach Company, Appellant.
    
      City of New York v. Fifth Avenue Coach Co., 182 App. Div. 887, affirmed.
    (Argued March 2, 1920;
    decided March 16, 1920.)
    Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered February 15, 1918, affirming a judgment in favor of plaintiff entered upon a verdict. The city brought this action to recover from the Fifth Avenue Coach Company five per cent of the gross receipts from the display of advertising matter in the interior of its stages, operated over certain routes for a period of six years ending September 30, 1915. The action was founded upon section 23 of the Transportation Corporations Law (Laws of 1900, chap. 657). After authorizing and empowering a corporation which owned and operated a stage route to extend its routes and to charge a ten-cent fare and exacting from it payment of certain license fees, the statute provides that such a corporation “ * * * shall also pay to the comptroller or other fiscal officer of said city five per centum of its gross receipts from the operation of said routes.” The question involved was whether the* revenue derived from advertisements in the interior of appellant’s stages constituted part of the “ gross receipts from the operation of said routes.”
    
      William H. Page and Powell C. Croner for appellant.
    
      William P. Burr, Corporation Counsel (John F. O’Brien and Harold N. Whitehouse of counsel), for respondent.
   Judgment affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Chase, Hogan, Cardozo, McLaughlin, Crane and Elkus, JJ.  