Legal Opinion

People ex rel. Smaw v. McGowan

Appellate Division of the Supreme Court of the State of New York

Decided October 15, 1899PublishedCited by 5 opinions

Appeal by the relator, Frank D. Smaw, from an order of the Supreme Court, made at the ¡New York Special Term and entered in the office of the clerk of the county of New York on tire 17t'k day of April, 1899, dismissing a proceeding taken under the Liquor Tax Law to revoke a liquor tax certificate held by the defendants.

1Opinion of the Court

Rumsey, J. :

The statute (§ 29 of the Liquor Tax Law*) requires that a verified petition should be presented to the court as the basis of the proceeding here sought to be taken. The petition which was served contained a verification which it is claimed was defective, and the defendants gave notice that they elected to consider the petition a nullity, because the verification was defective- and insufficient.

The Liquor Tax Law contains no direction as to what is to be stated in the verification, and the rule in that regard, therefore, is that prescribed by the Code of Civil Procedure. Section…

2Cited by5 opinions

  1. In re CullinanAppellate Division of the Supreme Court of the State of New York · 1902
  2. In re JenningsAppellate Division of the Supreme Court of the State of New York · 1909
  3. In re HalbranNew York Supreme Court · 1900
  4. In re CullinanAppellate Division of the Supreme Court of the State of New York · 1902
  5. In re PeckMonroe County Court · 1901

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