People v. Schwartz
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, Bertha Schwartz, from, a judgment of the Court of Special Sessions of the City of New York, Borough of Brooklyn, Part Two, rendered against her on the 14th day of November, 1917, convicting her of a violation of the Liquor Tax Law, and also from an order entered in the office of the clerk of said court on the same day denying her motion for a new trial and in arrest of judgment.
1Opinion of the Court
Rich, J.:
The defendant appeals from a judgment of the Court of Special Sessions, convicting her of a violation of the Liquor Tax Law, in having, on August 22, 1917, sold hard cider without having paid the tax required by section 8 of said law* and without having obtained and posted the liquor tax certificate as required in and by said law. There is no dispute as to the *368facts, and the question presented is whether hard cider is a liquor, the sale of which is prohibited by the statute. The defendant concedes that hard cider is a fermented liquor containing more alcohol than beer, but contends…
2Cases cited9 opinions
- President of the Manhattan Co. v. KaldenbergNew York Court of Appeals · 1900
- People Ex Rel. Municipal Gas Co. v. RiceNew York Court of Appeals · 1893
- Topham v. Interurban Street Railway Co.Appellate Division of the Supreme Court of the State of New York · 1904
- People v. LytleAppellate Division of the Supreme Court of the State of New York · 1896
- People v. CoxAppellate Division of the Supreme Court of the State of New York · 1905
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3Cited by5 opinions
- McNally v. AddisAppellate Division of the Supreme Court of the State of New York · 1970
- In re LongAppellate Division of the Supreme Court of the State of New York · 1932
- In re the Transfer Tax on the Estate of AustinNew York Surrogate's Court · 1919
- Horn v. KlugmanCity of New York Municipal Court · 1920
- People v. Tracey, New York County Courts2009