Matter of Lyman
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered May 10, 1900, affirming an order of Special Term revoking and canceling a liquor tax certificate.
Read the full summary
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered May 10, 1900, affirming an order of Special Term revoking and canceling a liquor tax certificate. This was a proceeding instituted October 22, 1899, under subdivision 2, section 28 of the Liquor Tax Law (L. 1896, ch. 112, as amd. by L. 1897, ch. 312), to revoke and cancel a liquor tax certificate issued to the defendant May 18, 1899, after he had on October 2, 1899, surrendered the certificate and demanded the rebate for the unexpired term. In his application therefor he…
1Opinion of the CourtLandon, J.
It is not disputed that the application made by the appellant for a hotelkeeper’s license or certificate was defective in that it contained no answer to question Ho. 26. The appellant voluntarily surrendered the certificate before this proceeding was commenced. The first question presented-by the appeal is whether the defendant’s failure to answer question Ho. 26 in his application was a false answer. The practical question with the defendant is whether he is entitled to the rebate of the tax paid by him for the unexpired part of the license year. The petition for the cancellation of the…
2Cited by3 opinions
- In re FarleyNew York Supreme Court · 1914
- In re AdrianceAppellate Division of the Supreme Court of the State of New York · 1901
- People ex rel. Ernest Ochs, Inc. v. HilliardAppellate Division of the Supreme Court of the State of New York · 1903