Cullinan v. Horan
Opinion
This is an action by the State Commissioner of Excise against the holder of a Jiquor tax certificate and his surety, to recover the penalty of the excise, bond. The defendants answered separately. Upon the trial the surety company alone appeared, but it never cross-examined the plaintiff’s witnesses nor offered testimony. A* the close of the plaintiff’s case the defendant surety company moved to dismiss the complaint, but its motion was denied, under • exception, and the court, under exceptions, directed a verdict for the plaintiff and denied a motion for-a new trial made under section 999, of the Code of Civil Procedure.
It is contended that the learned trial court erred in the following " ruling’: Mr. Eandolph, the county treasurer, produced the papers filed by the holder of the certificate upon his application therefor, and testified that they were the originals on, file in his office.He was asked: “ Q. Are these the original documents on- file at your office? A. Yes. Q. Those indorsements were made by you in your handwriting, and that is your signature to them ? A. My clerk’s handwriting. Q. Upon the filing of this application and [713] statement and execution of the bond, did you issue to him the certificate mentioned on the indorsement of that paper? A. I did. (Counsel for the appellant): I object to that as not the best evidence. It is always within the power of the Excise Department to procure the original. The Court: Are you offering them in evidence? (Plaintiff’s Counsel): Yes. The Court: Mark them. [Papers referred to admitted in evidence and marked Exhibits £ D’ and £ E.’] ” The objection was interposed after the question was answered, and there is nothing to indicate that it could not have been made before answer was made. Under such circumstances we are not bound to consider it. (Link v. Sheldon, 136 N. Y. 1.) There was no motion made to strike out the answer. Again there was no exception taken. However, I will consider the merits. The-objection “ I object to that as not the best evidence,” immediately followed by the statement “ It is always within the power of the Excise Department to procure the original,” plainly indicates that, the objection is made to the oral proof that the treasurer issued the certificate mentioned in the paper. I think that such oral proof of issue was competent. Subdivision 11 of section 17 of the Liquor Tax Law
Footnotes
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116 A.D. 711 (Cullinan v. Horan) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.