Legal Opinion

People Ex Rel. Frank Brewery v. . Cullinan

New York Court of Appeals

Decided October 11, 1901PublishedCited by 9 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, made March 8, 1901,- which affirmed-an order of Special Term denying a-motion for a peremptory writ of mandamus to compel the state commissioner of excise to direct the payment of a rebate on a surrendered liquor.tax certificate. . The facts, so,-far as material, are stated in the opinion.

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Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, made March 8, 1901,- which affirmed-an order of Special Term denying a-motion for a peremptory writ of mandamus to compel the state commissioner of excise to direct the payment of a rebate on a surrendered liquor.tax certificate. . The facts, so,-far as material, are stated in the opinion. A conviction for gelling, without having obtained a liquor tax certificate does not work á forfeiture of a certificate afterward acquired, or of the right to rebate. (Matter of Lyman, 27 Misc. Rep. 327; 44…

1Opinion of the CourtHaight, J.

The facts are without substantial dispute. On the 25th day of April, 1899, the special deputy commissioner of excise of the boroughs of Manhattan and Bronx, upon the payment to him of the sum of $800, issued a tax certificate to Herman Anderman, permitting him to traffic in liquors at premises' 208 Henry street in the borough of Manhattan. Anderman thereupon, by an instrument in writing, assigned and transferred to the Frank Brewery all his right, title and interest in and t.o the rebate for the unearned' portion of the liquor tax certificate, and authorized and appointed the brewing company…

2Cited by9 opinions

  1. People v. RosenbergNew York Court of General Session of the Peace · 1908
  2. People ex rel. David Stevenson Brewing Co. v. LymanAppellate Division of the Supreme Court of the State of New York · 1902
  3. People ex rel. Brewery v. ClementAppellate Division of the Supreme Court of the State of New York · 1907
  4. People ex rel. David Stevenson Brewing Co. v. LymanAppellate Division of the Supreme Court of the State of New York · 1902
  5. People v. TapperNew York County Court, Kings County · 1939

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