New York Court of Appeals January 30, 1877 (People Ex Rel. Gillies v. . Suffern)

Earl, J.

The petition mentioned in section 1 of chapter 925 of the Laws of 1871 must be signed by a majority of the tax-payers who represent a majority of the taxable property upon the assessment roll of the municipal corporation last completed before the first presentation of the petition to the county judge; and whether a majority of such tax-payers have signed the petition is to be determined