Legal Opinion
In re DeGraff
Appellate Division of the Supreme Court of the State of New York
Decided January 15, 1899Published
Appeal from an order directing appellant to issue liquor tax certificate to above-named applicants. See brief filed in Matter of McGrievey v. Grippin, 37 App. Div. 66.
1Opinion of the Court
The order was properly granted; the population of an Incorporated village or city is to be determined solely by the last State or Federal census. (Lyman v. McGrievey, 25 App. Div. 68.)
The population not being shown by such census, the tax is $100. (Liquor Tax Law, § 11, subd. 1; People ex rel. Cramer v. Medbery, 17 Misc. 8.)
Order affirmed, with ten dollars costs and disbursements.
2Cases cited2 opinions
- Lyman v. McGreiveyAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. Cramer v. MedberryNew York Supreme Court · 1896