People ex rel. Miller v. Lyman
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Henry PI. Lyman, as State Commissioner of Excise of the State of New York, from an order of the Supreme Court, made at the Erie Special Term and entered in the office of. the clerk of the county of Erie on the 9th day of February, 1898, granting a peremptory writ of mandamus, requiring the State Commissioner of Excise to issue orders for the payment of $416.67 on account of the surrender of a liquor tax certificate issued to the relator’s assignors.
Read the full summary
Appeal by the defendant, Henry PI. Lyman, as State Commissioner of Excise of the State of New York, from an order of the Supreme Court, made at the Erie Special Term and entered in the office of. the clerk of the county of Erie on the 9th day of February, 1898, granting a peremptory writ of mandamus, requiring the State Commissioner of Excise to issue orders for the payment of $416.67 on account of the surrender of a liquor tax certificate issued to the relator’s assignors. John G. Floss and Henry Stauber were partners, under the firm name of Floss & Stauber, and engaged in the' business of…
1Opinion of the Court
Follett, J.:
But a single question is presented on this appeal. In case a liquor tax certificate issued to a firm and assigned as security for a loan is *529surrendered, and a rebate tax certificate issued to the assignee, does the violation of the Liquor Tax Law by one of the firm within thirty days thereafter, and before the rebate becomes due and payable, deprive the assignee of the right to the rebate?
Two kinds of assignments of liquor tax certificates are authorized : (.1) An absolute sale of a certificate as provided for by the 27th section of the act, which authorizes the assignee to carry…
2Cases cited1 opinion
- People v. DuranteAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by2 opinions
- In re LymanNew York Supreme Court · 1899
- People ex rel. Lawton v. LymanNew York Supreme Court · 1900