Case Name: In re CLEMENT, State Excise Com'r
Court: New York Supreme Court
Jurisdiction: New York
Decision Date: 1908-05
Citations: 112 N.Y.S. 337
Docket Number: 
Parties: In re CLEMENT, State Excise Com’r.
Judges: 
Reporter: West's New York Supplement
Volume: 112
Pages: 337–338

Head Matter:
In re CLEMENT, State Excise Com’r.
(59 Misc. Rep. 367.)
(Supreme Court, Special Term, Monroe County.
May, 1908.)
Intoxicating Liquors — Revocation of Liquor Tax Certificate—Proceedings—1Time For.
A preliminary objection to a proceeding under the liquor tax law by the state commissioner of excise to revoke a liquor tax certificate that it cannot be maintained because begun more than 30 days after the holder had surrendered such certificate for cancellation will not be sustained.
Proceeding under the liquor tax law by Maynard N. Clement, as state commissioner of excise, to revoke and cancel liquor tax certificate No. 23,661, issued to James Vessa.
Preliminary objection overruled, and trial on issues ordered.
Robert F. Thompson, for petitioner.
Clarence Ten Eyck, for respondent.

Opinion:
FOOTE, J.
The preliminary objection by the defendant that this proceeding cannot be maintained because begun more after the surrender by the defendant of his liquor tax certificate for cancellation is overruled; and the trial of the issues raised by the defendant's answer is ordered to be had at a Special Term appointed to be held at the courthouse in the city of Rochester, N. Y., on Saturday, February 1, 1908, at 11 o'clock in the forenoon.
Ordered accordingly.