People Ex Rel. Miller v. . Lyman
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered April 5, 1898, reversing an order of Special Term granting a peremptory writ of mandamus. 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 fourth judicial department, entered April 5, 1898, reversing an order of Special Term granting a peremptory writ of mandamus. The facts, so far as material, are stated in the opinion. When the interests of a holder in a liquor tax certificate have been duly assigned for value to an innocent third party, and that certificate has been surrendered and a duplicate rebate receipt issued to such assignee, he becomes the owner and holder thereof, and unless he is indicted within thirty days the said commissioner of excise has…
1Opinion of the CourtGray, J.
This appeal presents a question of construction of certain provisions of chapter 112 of the Laws of 1896, as amended by chapter 312 of the Laws of 1897; being acts passed by the legislature in relation to the traffic in liquors within this state.
In May, 1897, the excise department of the state issued to the firm of Floss & Stauber a liquor tax certificate, authorizing them to sell, in the city of Buffalo, ales, wines, beer and spirituous liquors; a payment being then made by them of the sum of $500, as the amount of the tax assessed under the statute. Prior to their application for this…
2Cited by18 opinions
- People ex rel. Joseph Fallert Brewing Co. v. LymanAppellate Division of the Supreme Court of the State of New York · 1900
- In re LymanAppellate Division of the Supreme Court of the State of New York · 1901
- State Ex Rel. Adams v. CrawfordSupreme Court of Connecticut · 1923
- Lyman v. . CheeverNew York Court of Appeals · 1901
- In re MichellAppellate Division of the Supreme Court of the State of New York · 1899
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