Opinion
March 9, 1949.
Appeal from Albany Special Term.
Present — Foster, P.J., Brewster, Deyo, Santry and Bergan, JJ. [See post, p. 865.]
Petitioner alleges he pays alcoholic beverage taxes. Because the Town of Tully, under a local option referendum, does not allow alcoholic beverages to be sold in its territory, petitioner contends proceeds of tax money derived from such sales elsewhere should not be distributed to the town by the Comptroller. The Comptroller acts in the subject under direction of the Legislature that proceeds of certain enumerated taxes be used for assistance by local government (State Finance Law, § 54). The exercise of the legislative power of taxation for public purposes is unlimited ( People ex rel. Griffin v. Mayor of Brooklyn, 4 N.Y. 419; Town of Guilford v. Board of Supervisors of Chenango Co., 13 N.Y. 143; Gautier v. Ditmar, 204 N.Y. 20, 26), and the petitioner as a private citizen does not show a justiciable controversy with the State Comptroller because he disagrees with the public policy announced in a statute. ( Doolittle v. Supervisors of Broome Co., 18 N.Y. 155; Roosevelt v. Draper, 23 N.Y. 318; Bull v. Stichman, 273 App. Div. 311; affd. 298 N.Y. 516). Order unanimously affirmed, without costs.