In re McGrievy
Appellate Division of the Supreme Court of the State of New York
Appeal from special term, Saratoga county. Appeal by Bartlett B. Griffin, as county treasurer, etc., from an order of a justice of the supreme court, made upon the return of a writ of certiorari issued in pursuance of section 28 of the liquor tax law (Laws 1896, c. 112), on petition of John McGrievy and others, 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…
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Appeal from special term, Saratoga county. Appeal by Bartlett B. Griffin, as county treasurer, etc., from an order of a justice of the supreme court, made upon the return of a writ of certiorari issued in pursuance of section 28 of the liquor tax law (Laws 1896, c. 112), on petition of John McGrievy and others, 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 claimed by the applicants that…
1Opinion of the CourtMerwin, J.
The views of this court in Lyman v. McGreivey, 25 App. Div. 68, 48 N. Y. Supp. 1035, 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 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 or villages having a population of $5,000 and upward, the statute provides that, if the traffic is carried on in a village having by said census a…
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