Case ID: liquor-tax-rep_3/html/0253-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

First Appellate Department,
    November, 1903.
    Reported. 87 App. Div. 631.
    Patrick W. Cullinan, as State Commissioner of Excise of the State of New York, Respondent, v. Angela Sisto, Defendant, and The Fidelity and Casualty Company of New York, Appellant.
    • Nadal d Carrero, for appellant.
    Liquor tax certificate is personal property, and may be assigned or transferred like other personal property. (Niles v. Mathusa, 20 App. Div. 483, affd. 162 N. Y. 546; People ex rel. Miller v. Lyman, 27 App. Div. 527, affd. 156 N. Y. 407; Matter of Lyman, 53 App. Div. 330; McNeeley v. Welz, 166 N. Y. 124.) The statute will not be construed so as to enlarge the obligation of the surety. (Wood v. Fisk, 63 N. Y. 245; Lang v. Pike, 27 O. St. Rep. 497; 
      Ward v. Stahl, 81 N. Y. 406; Banking Assn. v. Conkling, 90 N. Y. 116; Lyman v. Schermerhorn, 167 N. Y. 113; Lyman v. Kane, 57 App. Div. 549; Waldron v. Fargo, 170 N. Y. 130.) Bond was given only for Sisto, and applied only to her business. (Matter of Lyman, 59 App. Div. 217; Lyman v. Cheever, 168 N. Y. 42; Lyman v. Kane, supra; Lyman v. Shenandoah Club, 39 App. Div. 459.) Sisto cannot be said to have “ suffered and permitted ” the violation. (Gregory v. U. S. 17 Blatch. 325; Town of Collinsville v. Scanland, 58 Ill. 221.)
    The defendant Sisto prior to the place becoming disorderly leased it to other parties, who agreed to have the liquor tax certificate properly transferred.
    
      Herbert H. Kellogg, for respondent.
   Judgment should be affirmed on the decision in Cullinan v Parker (84 App. Div. 296).

Judgment and order affirmed, with costs, on the authority of Cullinan v. Fidelity and Casualty Company, (Parker Certificate) (84 App. Div. 296).