Case Name: In re LYMAN
Court: New York Supreme Court
Jurisdiction: New York
Decision Date: 1900-07
Citations: 67 N.Y.S. 48
Docket Number: 
Parties: In re LYMAN.
Judges: 
Reporter: West's New York Supplement
Volume: 67
Pages: 48–48

Head Matter:
(32 Misc. Rep. 210.)
In re LYMAN.
(Supreme Court, Special Term, Kings County.
July, 1900.)
1. Intoxicating Liquors—Liquor Tax Certificates—Cancellation.
While the liquor tax law permits one person to hold certificates for different places without number, the violation by that individual of any of the provisions of the law will forfeit all tax certificates held by him, wherever the premises are situate.
2. Same—Proceedings to Revoke.
It is not objectionable, in one proceeding to revoke liquor tax certificates, to join several places, where certificates are held by the same person, since there is no provision in the law forbidding it.
Application by Henry H. Lyman, state commissioner of excise, for an order revoking and canceling certain liquor tax certificates issued to William Texter.
Application granted.
P. W. Cullinan, for petitioner.
Hirsh & Easquin, for respondent.

Opinion:
DICKEY, J.
The liquor tax law is concerned with individuals holding liquor tax certificates as well as -the particular' place where business is carried on. While the law permits one person to hold certificates for different places without number, as 1 interpret the law, the violation by that individual of any of the provisions of the law will forfeit all tax certificates held by him, wherever the premises are situate. It is meant to be drastic in its operations against violators of its provisions, so that any offender loses all his rights to traffic in liquors anywhere. I do not- think it objectionable in one proceeding to join several places where certificates are held by the same person. There is no provision in the law forbidding it, and the law fairly contemplates it.
Ordered accordingly.