In re Clement
New York Supreme Court
This is a proceeding instituted by the State Commissioner of Excise to revoke and cancel a liquor tax certificate. The petition alleges several acts in violation of the Liquor Tax Law. -The answer denies these acts upon information and belief and sets up that the defendant, on or about May 1, 1907, assigned the certificate to the West End Brewing Company as security for the payment of one hundred and fifty ($150) dollars, loaned to her by it for the purpose of procuring said…
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This is a proceeding instituted by the State Commissioner of Excise to revoke and cancel a liquor tax certificate. The petition alleges several acts in violation of the Liquor Tax Law. -The answer denies these acts upon information and belief and sets up that the defendant, on or about May 1, 1907, assigned the certificate to the West End Brewing Company as security for the payment of one hundred and fifty ($150) dollars, loaned to her by it for the purpose of procuring said certificate, and that no part of said loan had been paid except • the sum of twenty-five ($25) dollars; that the West…
1Opinion of the CourtDe Angelis, J.
The proof of the violation of the statute presented by the petitioner was abundant and no controverting evidence was offered by the defendant.
The defendant relied solely upon the objection that the West End Brewing Company was a necessary party to the proceeding.
The defendant called as a witness the deputy county treasurer of Oneida county, who produced a book from the office of the treasurer which contained an entry of which the following is a copy:
“Name of certificate holder, Olive Holmes. Location, Sherrill. Certificate No. 24667. Record No. 480. Assignee, West End Brewing Company. Date of…
2Cases cited1 opinion
- In re CullinanAppellate Division of the Supreme Court of the State of New York · 1904
3Cited by1 opinion
- McMahon v. HenkelNew York Supreme Court · 1915