People ex rel. Doscher v. Sisson
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Herbert S. Sisson, as State Commissioner of Excise, and another, from an order of the county judge of Kings county, entered in the office of the clerk of said county on the 22d day of October, 1917 (after the return to a writ of certiorari sued out under Liquor Tax Law, section 27, subdivision 1), directing the issuance to relator of a liquor tax certificate for the excise year commencing October 1, 1917, and ending September 30, 1918, for premises…
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Appeal by the defendants, Herbert S. Sisson, as State Commissioner of Excise, and another, from an order of the county judge of Kings county, entered in the office of the clerk of said county on the 22d day of October, 1917 (after the return to a writ of certiorari sued out under Liquor Tax Law, section 27, subdivision 1), directing the issuance to relator of a liquor tax certificate for the excise year commencing October 1, 1917, and ending September 30, 1918, for premises 5401 Third avenue, borough of Brooklyn, upon filing the proper application and bond and payment of the required license…
1Opinion of the Court
Putnam, J.:
The relator’s liquor tax certificate, though a species of property (Matter of Lyman, 160 N. Y. 96), only ran to the end of the excise year. After expiration, the holder’s right to renewal is not absolute and unqualified. For example, if in the meantime a church has been built nearby, the certificate will not be renewed (Matter of Hering, 196 N. Y. 218, before the amendment of 1911; Liquor Tax Law, § 23, subd. 2, as amd. by Laws of 1911, chap. 643, and Laws of 1915, chap. 654), as the right to traffic in liquors is subject to the higher uses of the neighboring property. The issuance…
2Cases cited9 opinions
- Ogden v. SaundersSupreme Court of the United States · 1827
- Ex Parte SieboldSupreme Court of the United States · 1880
- Beer Co. v. MassachusettsSupreme Court of the United States · 1878
- Mutual Film Corp. v. Industrial Commission of OhioSupreme Court of the United States · 1915
- Sligh v. KirkwoodSupreme Court of the United States · 1915
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- State ex rel. Atwood v. JohnsonWisconsin Supreme Court · 1919
- People v. SellMichigan Supreme Court · 1945
- People ex rel. Rayland Realty Co. v. FaganAppellate Division of the Supreme Court of the State of New York · 1920
- People v. Willi, New York County Courts1919
- People ex rel. Doscher v. SissonAppellate Division of the Supreme Court of the State of New York · 1918
4 more not listed; retrieve them via the Exa API.