Legal Opinion

Sisson v. Twenty-Five Barrels of Beer

Appellate Division of the Supreme Court of the State of New York

Decided April 30, 1919Published

Appeal by the plaintiff, Herbert S. Sisson, as State Commissioner of Excise, from a judgment of the County Court of Oneida county, entered in the office of the clerk of said county on the 16th day of January, 1919, directing the return to the claimant of twenty-five barrels of beer and other liquors seized by the State Commissioner of Excise in confiscation proceedings, with notice of an intention to bring up for review the findings of fact and conclusions of law upon which…

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Appeal by the plaintiff, Herbert S. Sisson, as State Commissioner of Excise, from a judgment of the County Court of Oneida county, entered in the office of the clerk of said county on the 16th day of January, 1919, directing the return to the claimant of twenty-five barrels of beer and other liquors seized by the State Commissioner of Excise in confiscation proceedings, with notice of an intention to bring up for review the findings of fact and conclusions of law upon which the judgment is based.

1Opinion of the Court

Lambert, J.:

This is the ordinary confiscation proceeding under section 33 of the Liquor Tax Law (Consol. Laws, chap. 34 [Laws of 1909, chap. 39], as. amd. by Laws of 1913, chap. 614, and Laws of 1916, chap. 417) against malt liquor claimed to have been kept and stored at No. 100 Jasper street, Rome, N. Y., “for the purpose of unlawful sale and distribution.” The gravamen of such proceeding is the unlawful purpose.

Upon the trial it' was developed that the claimant, the West End Brewing Company of Utica, N. Y., had erected a storehouse and cooler at this location in the city of Rome. It was…

2Cases cited4 opinions

  1. Coplay Iron Co. (Ltd.) v. PopeNew York Court of Appeals · 1888
  2. Riley v. StateMississippi Supreme Court · 1871
  3. In re LymanAppellate Division of the Supreme Court of the State of New York · 1899
  4. Green v. Liquors Seized at No. 1073 First AvenueAppellate Division of the Supreme Court of the State of New York · 1916

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