
    Matter of the Petition of Maynard N. Clement, as State Commissioner of Excise, for an order revoking and canceling liquor tax certificate No. 5183, issued to James O’Neill.
    (Supreme Court, New York Special Term,
    March, 1909.)
    Intoxicating liquors — Revocation or forfeiture of license — Proceedings to annul certificate — Time for commencing.
    It is no defense to an application for the revocation of a liquor tax certificate that the certificate had been surrendered prior to the discovery of the violation and the commencement of the proceedings to revoke. Such proceedings may be instituted at any time during the excise year for which the certificate was issued.
    Proceeding under the Liquor Tax Law for an order revoking and canceling a liquor tax certificate.
    W. G. Van Loon, for petitioner.
    Louis Speigel, for respondent.
   Newburger, J.

The objection raised by the respondent that these proceedings should be dismissed for failure to begin proceedings within thirty days from the receipt of the certificate of surrender cannot be considered. It is no defense to an application for a revocation that the certificate had been surrendered prior to the discovery of the violation of the commencement of proceedings to revoke. Such proceedings may be instituted at any time during the excise year for which such certificate was issued. See People ex rel. Hupfels Sons v. Cullinan, 95 App. Div. 598. The order must be granted revoking the certificate. Settle order on notice.

Order granted.'  