People ex rel. Joseph Fallert Brewing Co. v. Lyman
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Henry H. Lyman, as State Commissioner of Excise of the State of New York, from an order of the Supreme Court, made at the Queens County Special Term and entered in the office of the clerk of the county of Queens on the 4tli day of April, 1900, directing that a peremptory writ of mandamus issue directing him to pay to the relator the rebate due on the surrender by it for cancellation of liquor tax certificate 22,573. P. W. Oullinan, for the appellant.
1Opinion of the Court
Jenks, J.:
The relator, as assignee of a liquor tax certificate, surrendered it in proceedings for a rebate, and received a receipt from a county treasurer, as authorized by section 25 of the Liquor Tax Law (Laws of 1896, chap. 112, as amd. by Laws of 1897, chap. 312). The Special Term ordered a peremptory writ of mandamus to the State Commissioner of Excise and the comptroller of New York city to *471pay the amount of such rebate, and the said State Commissioner appeals.
There was a preliminary objection that the petition for the writ does not set forth sufficient facts, in that it fails to allege…
2Cases cited5 opinions
- People ex rel. Beck v. ColerAppellate Division of the Supreme Court of the State of New York · 1898
- People Ex Rel. Miller v. . LymanNew York Court of Appeals · 1898
- Secor v. BabcockNew York Supreme Court · 1807
- In re GuessNew York Supreme Court · 1896
- Megrath & Hasbrouck v. Van WyckThe Superior Court of New York City · 1851
3Cited by18 opinions
- State v. CoteSupreme Court of New Hampshire · 1987
- Auer v. DresselNew York Court of Appeals · 1954
- State v. MarleySupreme Court of North Carolina · 1988
- Commonwealth v. GarlandSupreme Court of Pennsylvania · 1958
- State v. ScottSupreme Court of North Carolina · 1992
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