Case Name: In the Matter of the Application of Martin Armstrong to Revoke the Liquor Tax Certificate of Martin Anderson
Court: New York Supreme Court
Jurisdiction: New York
Decision Date: 1903-03-05
Citations: 3 Liquor Tax Rep. 93
Docket Number: 
Parties: In the Matter of the Application of Martin Armstrong to Revoke the Liquor Tax Certificate of Martin Anderson.
Judges: 
Reporter: Liquor Tax Law Reports
Volume: 3
Pages: 93–93

Head Matter:
Supreme Court, New York Special Term.
Reported. N. Y. L. J.r
March 5, 1903.
In the Matter of the Application of Martin Armstrong to Revoke the Liquor Tax Certificate of Martin Anderson.
Joseph P. Joachvmsen, for petitioner.

Opinion:
McCall, J.:
In this matter I am not at all satisfied that the service made was a proper service but eliminating that feature, the essential requirement of the written consent of the State Commissioner of Excise, as provided for in subdivision 2 of section 28 of the Liquor Tax Law is lacking and upon that ground, if no other, the motion is denied with leave to renew.