2006 New York Code - Levying Taxes And Charges.



 
    §  3.  Levying  taxes  and  charges.   No tax, duty, aid or imposition
  whatsoever, except such as may be laid by a law of  the  United  States,
  can  be  taken or levied within this state, without the grant and assent
  of the people of this state, by  their  representatives  in  senate  and
  assembly;  and no citizen of this state can be by any means compelled to
  contribute to any gift, loan, tax, or other like  charge,  not  laid  or
  imposed  by  a  law  of the United States, or by the legislature of this
  state.

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