Legal Opinion

In re Clement

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

Decided December 7, 1906PublishedCited by 1 opinion

Appeal by the petitioner, Maynard M. Clement, as State Commissioner of Excise, from an order of the Supreme Court made at the New York Special Term, entered in the office of the clerk of the county of New York on the 17th day of August, .1906, denying the petitioner’s motion to cancel liquor tax certificate Mo. 2658.

1Opinion of the Court

Patterson, J.:

The State Commissioner of Excise presented a petition to a justice of the Supreme Coúrt praying for an order revoking and canceling a liquor tax certificate theretofore issued to Israel Cohen. The application was made under subdivision 2 of section 28 of the Liquor Tax Law, which provides,'in substance, that at any time after a liquor tax certificate lias been issued under the provisions of the Liquor Tax Law such certificate may he revoked and canceled if material statements made in the previous application of the holder for the certifi*149cate were false, or if the consents…

2Cases cited2 opinions

  1. Matter of Peck v. . CargillNew York Court of Appeals · 1901
  2. In re CullinanAppellate Division of the Supreme Court of the State of New York · 1903

3Cited by1 opinion

  1. Matter of Farley v. . WurzNew York Court of Appeals · 1916

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