People ex rel. A. Hupfel's Sons v. Cullinan
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Patrick W. Cullinan, as State Commissioner of Excise of the State of Few York, from an order of the Supreme Court, made at the Few York Special Term and entered in the office of the' clerk of the county of Few York on the 15th day of April, 1904, granting the relator’s motion for a peremptory writ of mandamus to compel the State Commissioner of Excise to prepare and execute two orders for the payment of a rebate claimed to be due upon the surrender…
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Appeal by the defendant, Patrick W. Cullinan, as State Commissioner of Excise of the State of Few York, from an order of the Supreme Court, made at the Few York Special Term and entered in the office of the' clerk of the county of Few York on the 15th day of April, 1904, granting the relator’s motion for a peremptory writ of mandamus to compel the State Commissioner of Excise to prepare and execute two orders for the payment of a rebate claimed to be due upon the surrender of a liquor tax certificate.
1Opinion of the Court
Hatch, J.:
It appeared by the petition presented to the Special Deputy Commissioner of Excise by the respondent- that a liquor tax certificate was issued in April, 1903, to Mary Stark; that the same was thereafter duly assigned to the relator, which assignment contained a provision authorizing the relator to make a surrender of the certificate and collect any rebates due thereon. It was further averred that prior to Fovember 1,. 1903, Mary Stark ceased to traffic in liquor and thereupon delivered the certificate to the relator, who, on Fovember 2, 1903, surrendered such certificate to the…
2Cases cited1 opinion
- People ex rel. David Stevenson Brewing Co. v. LymanAppellate Division of the Supreme Court of the State of New York · 1902
3Cited by6 opinions
- People ex rel. Brewery v. ClementAppellate Division of the Supreme Court of the State of New York · 1907
- In re ClementNew York Supreme Court · 1909
- People ex rel. Duncan v. ClementAppellate Division of the Supreme Court of the State of New York · 1909
- Clement v. Viscosi, New York County Courts1909
- In re FarleyNew York Supreme Court · 1914
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