Case Name: Patrick W. Cullinan, as State Commissioner of Excise, Respondent, v. Fidelity and Deposit Company of Maryland, Appellant, Impleaded with William Texter
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1901-12
Citations: 2 Liquor Tax Rep. 607
Docket Number: 
Parties: Patrick W. Cullinan, as State Commissioner of Excise, Respondent, v. Fidelity and Deposit Company of Maryland, Appellant, Impleaded with William Texter.
Judges: 
Reporter: Liquor Tax Law Reports
Volume: 2
Pages: 607–608

Head Matter:
Second Appellate Department,
December, 1901.
Reported. 67 App. Dlv. 623.
Patrick W. Cullinan, as State Commissioner of Excise, Respondent, v. Fidelity and Deposit Company of Maryland, Appellant, Impleaded with William Texter.
Boardman, Platt & Soley, for appellant, Fidelity & Deposit Company.
There was no breach of the condition of the bond, as the violation occurred at another place than that mentioned in the bond. (Lord Arlington v. Merricke, 2 Saunders, 411; Liverpool WaterWorks v. Atkinson, 6 East., 507; The Kingston Mutual Ins. Co. v. Clark, 33 Barb. 196; The Grand Lodge v. Freifield, &c., 20 Misc. 276.)
Hirsh & Rasquin, for appellant Texter.
This law, being highly penal, must be strictly construed (Whittaker v. Masterson, 106 N. Y. 277; Bonnell v. Griswold, 80 N. Y. 128; Ulster County Savings Institution v. Young, 161 N. Y. 23; Same v. Ostrander, 163 N. Y. 430; National Mechanics’ Banking Assn. v. Conkling, 90 N. Y. 116; Lyman v. Kurtz, 166 N. Y. 274; Bissell v. Saxton, 66 N. Y. 55; Schofield v. Churchill, 72 N. Y. 565.)
WilUam E. Schenck, for respondent.
The court rightly directed a verdict for the plaintiff, as it was uncontradicted that the principal personally violated the provisions of the Liquor Tax Law, “ while the business for which such tax certificate ” issued upon the filing of the bond in suit was being carried on, although such violation occurred elsewhere. (Lyman v. Perlmutter, 166 N. Y. 410; Lyman v. Schenck, 37 App. Div. 234; Lyman v. Shenandoah Social Club, 39 App. Div. 459; Matter of Lyman v. Texter, 32 Misc. 210, affd. 59 App. Div. 217; Matter of Michell, 41 App. Div. 271.)

Opinion:
Judgment affirmed, with costs; no opinion.
Goodrich, P. J., Bartlett, Woodward, Hirschberg and Sewell, JJ., concurred.