In re McGreivey
Appellate Division of the Supreme Court of the State of New York
■ Appeal by Bartlett B. Grippen, as county treasurer of Saratoga county, from an order of a 'justice of the Supreme Court, entered in the office of the clerk of thé county of Saratoga on the 9tli day of June, 1898, made upon the return of a writ of certiorari issued in pursuance of section 28 of the Liquor Law Tax (Laws of 1896, chap. 112), directing that said treasurer issue to each of the applicants a liquor tax certificate under the provisions of subdivision 1 of section…
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■ Appeal by Bartlett B. Grippen, as county treasurer of Saratoga county, from an order of a 'justice of the Supreme Court, entered in the office of the clerk of thé county of Saratoga on the 9tli day of June, 1898, made upon the return of a writ of certiorari issued in pursuance of section 28 of the Liquor Law Tax (Laws of 1896, chap. 112), directing that said treasurer issue to each of the applicants a liquor tax certificate under the provisions of subdivision 1 of section 11 of the Liquor Tax Law on the payment by each of the sum of $100 upon filing their application and bond.' It was…
1Opinion of the Court
Merwin, J.:
The views of this court in Lyman v. McGreivey (25 App. Div. 68) sustain the order appealed from, unless certain legislation in 1897 calls for a different result.
Subdivision 1 of section 11 of the Liquor Tax Law (Laws of 1896, chap. 112) fixes the amount of excise tax upon a certain kind of traffic according to the population as indicated by the last State census of the place where the traffic is carried on. After fixing the rates in cities and villages having a population of 5,000 and upwards, the statute provides that if the traffic is carried on in a village having by said census…
2Cases cited2 opinions
- Lyman v. McGreiveyAppellate Division of the Supreme Court of the State of New York · 1898
- In re SteenburghNew York Supreme Court · 1898
3Cited by1 opinion
- People ex rel. Flinn v. CullinanAppellate Division of the Supreme Court of the State of New York · 1906