In this transferred article 78 proceeding we have reviewed the record of the proceeding before respondent. We find that although technical violations of the stamping requirements of the Cigarette Tax Law had occurred during distribution of cartons of cigarettes by petitioner, a wholesaler in the business since 1917, to various retailers in New York City, there was no showing that petitioner had failed to pay any of the taxes due New York City or New York State. In fact petitioner...
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