Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Maynard N. Clement, as State Commissioner of Excise, Respondent, v. Thomas Lunan, Defendant. Federal Union Surety Company, Appellant, 1907 — 189 N.Y. 547 · caselaw · US
Tax
Maynard N. Clement, as State Commissioner of Excise, Respondent, v. Thomas Lunan, Defendant. Federal Union Surety Company, Appellant
189 N.Y. 547·New York Court of Appeals·1907·NY
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
Maynard N. Clement, as State Commissioner of Excise, Respondent, v. Thomas Lunan, Defendant. Federal Union Surety Company, Appellant.
Clement v. Lunan, 116 App. Div. 909, affirmed.
(Argued October 1, 1907;
decided October 15, 1907.)
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the third judicial department, entered November 13, 1906, which affirmed an order of Special Term granting a motion for a retaxation of costs.
The following question was certified: “ Does the limitation in section 18 o£ the Liquor Tax Law, as to the amount of recovery, prevent a plaintiff from taxing costs and disbursements and adding same to the verdict when the verdict is for the full penalty of the bond ? ”
Charles 8. Mackenzie, Cortland A. Kiernan and Orowley Wentworth for appellant.
Frank Hopkins for respondent.
[MAJORITY]
Order affirmed, with costs; question certified answered in the negative; no opinion.
Concur: Cullen, Ch. J., O’Brien, Edward T. Bartlett, Haight, Yann, Hisoook and Chase, JJ.