Appellate Division of the Supreme Court of New York, 1899

In re DeGraff

In re DeGraff
Appellate Division of the Supreme Court of New York · Decided January 15, 1899
2 Liquor Tax Rep. 12

Counsel

Nusshaum & Coughlin, for appellant., R. O. Bascom, for respondent.

In re DeGraff

Opinion 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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.