Brotherhood Wine Co. v. State

New York State Court of Claims

Brotherhood Wine Co. v. State

115 Misc. 681

CourtNew York Court of Claims

DecidedMay 15, 1921

DocketClaim No. 16514

StatusPublished

This text of 115 Misc. 681 (Brotherhood Wine Co. v. State) is published on Counsel Stack Legal Research, covering New York Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Brotherhood Wine Co. v. State, 115 Misc. 681 (N.Y. Super. Ct. 1921).

Pincite

Opinion

Corwin, J.

The claimant, on June 27, 1918, paid a tax assessed against it pursuant to the provisions of section 9-a of the Liquor Tax Law (Laws of 1917, chap. 623), which tax it alleges ivas assessed at an [682]*682amount in excess of that actually due. This claim is to recover the alleged excess.

The claim, if any, accrued on the date the tax was paid,- June 27, 1918. The notice of intention herein was filed March 5, 1919, more than six months after the accrual of the claim. This court is therefore without jurisdiction and the claim must be dismissed. Buckles v. State of New York, 221 N. Y. 418.

Ackebson, P. J., concurs.

Claim dismissed.

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