Lyman v. McGreivey
Appellate Division of the Supreme Court of the State of New York
Appeal by the plaintiff, Henry H. Lyman, as State Excise Commissioner of the State of New York, from a judgment of the Supreme Court in favor of the defendant, entered in the office of the clerk of the county of Saratoga on the 4th day of October, 1897, upon the decision of the court rendered after a tidal at the Saratoga Special Term dismissing the complaint upon the merits.
1Opinion of the Court
Landon, J.:
■ Prior to May 1, 1896, the plaintiff stated, pursuant to clause 7 of section 15 of the Liquor Tax Law (Chap. 112, Laws of 1896), the amount of the tax assessed upon the business of trafficking in liquors in the village of Waterford, Saratoga county, under class 1, subdivision 1, section 11 of the act, at $200, assuming for the purpose that.the population of the village was more than 1,200 and less than 5,000.
The act itself makes the assessment. Section 11 provides: “ Excise taxes upon the business of trafficking in liquors shall be of four grades and assessed as follows — then…
2Cases cited1 opinion
- People ex rel. Cramer v. MedberryNew York Supreme Court · 1896
3Cited by5 opinions
- In re McGreiveyAppellate Division of the Supreme Court of the State of New York · 1899
- People ex rel. Flinn v. CullinanAppellate Division of the Supreme Court of the State of New York · 1906
- In re DeGraffAppellate Division of the Supreme Court of the State of New York · 1899
- In re McGrievyAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. Lyman v. American Surety Co.New York Supreme Court · 1898