H. Koehler & Co. v. Clement
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, H. Koehler & Co., 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 the 16th day of March 1908, denying the relator’s motion for a peremptory or alternative writ of mandamus.
1Opinion of the Court
Scott, J.:
The relators, as assignees of a liquor tax certificate issued to one Joe Levy, seek to compel the payment of a rebate under the provisions of section 25 of the Liquor Tax Law.* Their application is resisted upon the ground that said Levy was not “ authorized to sell liquors under the provisions of this act/’ because he falsely stated in his application for the certificate on April 19, 1907, “ that he has not been convicted of a violation of said law within three years prior to the date of this application.” (See Liquor Tax Law, § 23, subd. 1, clause d, as amd. by Laws of 1905, chap.…
2Cases cited1 opinion
- People ex rel. Ernest Ochs, Inc. v. HilliardAppellate Division of the Supreme Court of the State of New York · 1903
3Cited by1 opinion
- Smith v. CommonwealthSupreme Court of Virginia · 1922