In re Holmes

New York Supreme Court

In re Holmes

2 Liquor Tax Rep. 187

DecidedNovember 15, 1899

StatusPublished

This text of 2 Liquor Tax Rep. 187 (In re Holmes) is published on Counsel Stack Legal Research, covering New York Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

In re Holmes, 2 Liquor Tax Rep. 187 (N.Y. Super. Ct. 1899).

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Opinion

Smith, J.:

There is only one dwelling house, belonging to John M. Ruckert, within 200 feet of the saloon of the holder of the tax certificate. The building claimed to be the second dwelling house of Mr. Ruckert is an outhouse connected with the main dwelling and adapted for use in connection therewith and beyond all doubt built for that purpose. It is not a building used as a dwelling or capable of use for a dwelling, within the meaning of the Liquor Tax Law.

The liquor tax certificate referred to in these proceedings must be, therefore, revoked and cancelled, with $30 costs to the petitioner.

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Smith, J.:

There is only one dwelling house, belonging to John M. Ruckert, within 200 feet of the saloon of the holder of the tax certificate. The building claimed to be the second dwelling house of Mr. Ruckert is an outhouse connected with the main dwelling and adapted for use in connection therewith and beyond all doubt built for that purpose. It is not a building used as a dwelling or capable of use for a dwelling, within the meaning of the Liquor Tax Law.

The liquor tax certificate referred to in these proceedings must be, therefore, revoked and cancelled, with $30 costs to the petitioner.

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Bluebook (online)

2 Liquor Tax Rep. 187, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-holmes-nysupct-1899.