Legal Opinion

In re the Petition of Clement

Appellate Division of the Supreme Court of the State of New York

Decided January 11, 1907Published

Appeal by the petitioner, Maynard M. Clement, as State Commissioner of Excise, from an order of the Supreme Court, made at' the Mew York Special.Term and entered in the office of the clerk of the comity of Mew York on the 26th day of September, 1906, denying the petitioner’s motion to revoke and cancel liquor tax certificate Mo. 5,411, theretofore issued to Henrietta Martin, and also from a judgment for costs entered in said clerk’s office on the 29th day of September, 1906.

1Opinion of the Court

Ingraham, J.:

This was a proceeding instituted by the State Commissioner of Excise to revoke a liquor tax certificate based upon a violation of the Liquor Tax Law by selling liquor on Sundays. ' The defendant interposed an answer to the petition, alleging that she was the keeper of a hotel and that the sales on Sunday were made at the time mentioned in the petition to guests of the hotel upon said premises, with meals, and not in the barroom, or other similar room. Upon the petition and answer a referee was appointed to take proof, and upon the evidence taken before the referee the motion was…

2Cases cited3 opinions

  1. In re the Petition of CullinanAppellate Division of the Supreme Court of the State of New York · 1904
  2. People v. CrottyAppellate Division of the Supreme Court of the State of New York · 1897
  3. Burke v. Continental InsuranceAppellate Division of the Supreme Court of the State of New York · 1905

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