Niles v. Martin Mathusa & Hinckel Brewing Co.
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the third judicial department, entered in favor of defendants September 18, 1897, upon the submission of a controversy on an agreed statement of facts under section 1279 of the Code of Civil Procedure. The facts, so far as material, are stated in the opinion. The liquor tax certificate is property, the assignment of which must be recorded to be good as against a bona fide creditor.
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Appeal from a judgment of the Appellate Division of the Supreme Court in the third judicial department, entered in favor of defendants September 18, 1897, upon the submission of a controversy on an agreed statement of facts under section 1279 of the Code of Civil Procedure. The facts, so far as material, are stated in the opinion. The liquor tax certificate is property, the assignment of which must be recorded to be good as against a bona fide creditor. (People v. Durante, 19 App. Div. 292 ; Neligh v. Michenor, 3 Stock. Ch. 542; Story’s Eq. Juris. § 1021.) The assignee, by allowing the…
1Opinion of the CourtBartlett, J.
The Hinckel Brewing Company in June, 1896, loaned to defendant Mathusa money for the purpose of purchasing a certificate under the Liquor Tax Law (Ch. 112, Laws 1896); Mathusa assigned the certificate to the company as security for the loan, the same to remain its property until payment.
In December, 1896, the plaintiff recovered a judgment against Mathusa, and issued execution thereon which was returned unsatisfied.
Proceedings supplementary to the execution were instituted and a receiver duly appointed.
The plaintiff claims that the liquor tax certificate is a chattel, and a transfer thereof…
2Cases cited7 opinions
- Williams v. . IngersollNew York Court of Appeals · 1882
- Fairbanks v. . SargentNew York Court of Appeals · 1889
- Fortunato v. . PattenNew York Court of Appeals · 1895
- Fairbanks v. . SargentNew York Court of Appeals · 1887
- People v. DuranteAppellate Division of the Supreme Court of the State of New York · 1897
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3Cited by35 opinions
- Benedict v. RatnerSupreme Court of the United States · 1925
- Sexton v. Kessler & Co.Supreme Court of the United States · 1912
- Hall v. Kansas City Terra Cotta Co.Supreme Court of Kansas · 1916
- Burrowes v. NimocksCourt of Appeals for the Fourth Circuit · 1929
- Mark S. Rose and Frederic G. Rose v. Amsouth Bank of Florida, Docket No. 04-0389-CvCourt of Appeals for the Second Circuit · 2004
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