Legal Opinion

In re Clement

New York Supreme Court

Decided March 15, 1909PublishedCited by 2 opinions

Proceeding under the Liquor Tax Law for an order revoking and canceling a liquor tax certificate.

1Opinion of the CourtNewburger, J.

The objection raised by the respondent that these proceedings should be dismissed for failure to be*513gin proceedings within thirty days from the receipt of the certificate of surrender cannot be considered. It is no defense to an application for a revocation that the certificate had been surrendered prior to the discovery of the violation of the commencement of proceedings to revoke. Such proceedings may be instituted at any time during the excise year for which such certificate was issued. See People ex rel. Hupfels Sons v. Cullinan, 95 App. Div. 598. The order must be granted revoking the…

2Cases cited1 opinion

  1. People ex rel. A. Hupfel's Sons v. CullinanAppellate Division of the Supreme Court of the State of New York · 1904

3Cited by2 opinions

  1. Clement v. Viscosi, New York County Courts1909
  2. Sissleman v. CampbellDistrict Court, E.D. New York · 1929

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