People ex rel. Doscher v. Sisson
Appellate Division of the Supreme Court of the State of New York
Certiorari issued out of the Supreme Court and attested on the 9th day of August, 1917, directed to Herbert S. Sisson, as Commissioner of Excise of the State of New York, commanding him to certify and return to the office of the clerk of the county of Kings all and singular his proceedings had in connection with an order made on the 17th day of July, 1917, approved by the Governor of the State of New York on the 24th day of July, 1917, in pursuance of chapter 521 of the Laws…
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Certiorari issued out of the Supreme Court and attested on the 9th day of August, 1917, directed to Herbert S. Sisson, as Commissioner of Excise of the State of New York, commanding him to certify and return to the office of the clerk of the county of Kings all and singular his proceedings had in connection with an order made on the 17th day of July, 1917, approved by the Governor of the State of New York on the 24th day of July, 1917, in pursuance of chapter 521 of the Laws of 1917, suspending relator’s privileges under certain unexpired liquor tax certificates, and prohibiting the sale of…
1Opinion of the Court
Putnam, J.:
The order of the State excise authorities acting under the powers conferred by this statute has been held constitutional. (180 App. Div. 464 ; 222 N. Y. 387.)
Relator, however, points out a distinction. After he had prepaid the tax for a year’s traffic, the State has nevertheless suspended such traffic without providing any compensation, or for reimbursement by the return of the proportionate . unexpired part of the excise year. It appears that under the existing Liquor Tax Law a certificate holder cannot obtain a refund for the unused period, without surrender and cancellation of…
2Cases cited2 opinions
- People Ex Rel. Doscher v. . SissonNew York Court of Appeals · 1918
- People ex rel. Doscher v. SissonAppellate Division of the Supreme Court of the State of New York · 1917
3Cited by4 opinions
- State ex rel. Atwood v. JohnsonWisconsin Supreme Court · 1919
- Toyos v. StateNew York Court of Claims · 1944
- Gubin v. City of New YorkCity of New York Municipal Court · 1934
- Bushell v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1934