Legal Opinion

Clement v. Martin

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

Decided January 11, 1907Published

Appeal from Special Term, New York County. Petition by Maynard N. Clement, as state commissioner of excise, for an order revoking and canceling the liquor tax certificate issued to Henrietta Martin. From an order denying the petitioner’s motion, and from a judgment for costs, petitioner appeals. Reversed, and motion granted.

1Opinion of the CourtIngraham, 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 denied and the…

2Cases cited4 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. Cullinan v. O'ConnorAppellate Division of the Supreme Court of the State of New York · 1905
  4. People v. CrottyAppellate Division of the Supreme Court of the State of New York · 1897

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