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LIQUOR TAX LAW

OF THE

STATE OF NEW YORK.

Prepared by the State Commissioner of Excise.
6562 E24
THE

LIOUOR TAX Law

OF THE

STATE OF New York,

BEING

CHAP. 112, LAWS OF 1896,

As AmeEnpDED By CuHap. 312, Laws oF 1897; Cuap. 167, Laws
or 1898; anp CuHap. 398 anp Cuap. 434, Laws or 1899.

ANNOTATED

BY
WILLIAM E. SCHENCK,

Assistant Counsel Department Excise.

PREPARED BY THE STATE COMMISSIONER OF EXCISE.
é | Lf)
EXPLANATORY NOTE.

All cases relating to the Liquor Tax Law which have thus far
been reported by the official reporters of the State and many
other cases not yet reported are here arranged under the sections
of the Liquo: Tax Law to which they most directly refer. The
last mentioned are referred to by the title of the case, the name
and title of the justice presiding over the court having jurisdic-
tion of the case or writing the opinion of the court, and the
county wherein the venue is laid. Where the written opinions
in these cases are on file in the Department an asterisk is placed
before the name of the justice writing the same.
The Enactment of the Liquor Tax Law, and its
Legal Status as Determined by the New York
State and the United States Courts.

The Liquor Tax Law was passed by the Legislatu:e March 23,
1896, and approved by Governor Morton on the same day, consti-
tuting chapter 112 of the Laws of 1896.

Henry H. Lyman, of Oswego, N. Y., was appointed State Com-
missioner of Excise by Governor Morton, March 30, 1896; con-
firmed by the Senate April 1, 1896, and duly assumed the duties
of office April 2, 1896.

The Liquor Tax Law, by its terms, took effect immediately on
receiving executive approval, viz., March 23, 1896. On April 30,
1896, by virtue of section 3 of the Liquor Tax Law, all boards of
excise in the State of New York were abolished. On May 1, 1896,
all of the provisions of the new law went into effect and were
operative as a whole; and all existing licenses theretofore duly
granted terminated and expired after June 30, 1896.

The Department of Excise was early involved in litigation, and
two actions were brought in the courts of this State and one in
the United States Circuit Court, with the primary object in view
of obtaining an adjudication declaring the Liquor Tax Law, as an
entirety, or in reference to its most essential provisions, unconsti-
tutional and void.

The first of such actions was brought on or about March 238,
1896, by one Fred G. Einsfeld, who, on that date, applied to the
commissioners of excise for the city of New York for a license
to sell wines and liquors at retail for a period of one year, and
whose application was rejected on the ground that under the pro-
visions of the Liquor Tax Law the commissioners could not grant
6 Tue Liquor Tax Law.

a license for a term later than April, and this ground of refusal
was stated in substance in the return made to a writ of certiorari
obtained by Einsfeld for the purpose of reviewing the determina-
tion of the excise commissioners.

The writ obtained by the relator was dismissed by the court
after a hearing at the New York Special Term, and judgment was
entered thereon in New York county, March 26, 1896. The rela-
tor appealed from said judgment to the appellate division of the
first department, and the judgment of the New York Special
Term was affirmed. Judgment of affirmance was entered April
25, 1896; reported 4 App. Div., 185. From that judgment the re-
lator appealed to the Court of Appeals, and on May 26, 1896, the
Court of Appeals affirmed the judgment of the court below;
opinion by Andrews, Ch. J., in which all the associate judges
concurred; reported 149 N. Y., 367.

In this case the Court of Appeals decided,

(1) That the provisions of the Liquor Tax Law which declares
that two-thirds of the excise taxes collected thereunder shall
belong to the town or city in which the traffic was carried on
from which the revenues were received, is in accordance with an
uninterrupted understanding that the Legislature may devote
excise moneys to the uses of the localities in which they are col-
lected by majority bill and did not render the bill for the law
subject to the requirement of the Constitution (art. 3, sec. 10),
that “the assent of two-thirds of the members elected to each
branch of the Legislature shall be requisite to every bill appro-
priating public moneys or property for local or private purposes.”

(2) That the Liquor Tax Law is not a “tax law” in a proper
sense, as it does not have for its primary purpose the raising of
revenue for the support of government; but it is a law enacted
under the police power, the exactions of which, although denom-
inated taxes, are imposed for the primary purpose of regulating
and controlling the liquor traffic.

(8) That the Liquor Tax Law, being a general State excise law
with such special provisions and adaptations to localities as to
the Legislature seemed proper, is neither a general or special
Tue Liquor Tax Law. q

“city law,” nor does it relate to the “ property, affairs or govern-
ment of cities” within the meaning of the Constitution (art. 12,
sec. 2), and hence is not invalidated by the fact that in fixing the
excise taxes upon the business of trafficking in liquors it (sec. 11)
graduates them in cities according to population, not following
the classification of cities fixed by the Constitution.

(4) That the Liquor Tax Law not being a “special city law,”
within the meaning of the Constitution (art. 12, sec. 2), the bill
therefore was not required to be submitted to the mayors of the
cities affected thereby, before its final enactment.

The second action was brought in the Supreme Court in the
county of Albany by Alexander Balogh against Henry H. Lyman,
as State Commissioner of Excise, alleging that on March 21, 1896,
the board of excise commissioners of the city of New York,
acting under the law of 1892, granted said Balogh a license to
conduct the business of a retail dealer in intoxicating liquors for
one year thereafter at No. 103 Second avenue, New York city;
that so much of the Liquor Tax Law of 1896 which annulled, can-
celled and terminated such license on June 30, 1896, was repug-
nant to sections 1 and 8 of article 1 of the Constitution of the
State of New York and to section 10 of article 1 of the Constitu-
tion of the United States, and to the fourteenth amendment to
said Constitution, because it deprived said ‘plaintiff of rights,
privileges and property without due process of law and impaired
the obligation of the contract between the plaintiff and the State
of New York created by the force of the law of 1892, and he
prayed for judgment declaring that portion of the Liquor Tax
Law null and void which terminated on June 30, 1896, the license
theretofore granted to him by the board of excise of the city of
New York, and that the State Commissioner of Excise, his depu-
ties and agents, be enjoined from interfering with the plaintiff in
his business of a retail dealer in intoxicating liquors until after
March 21, 1897.

The defendant made answer to the plaintiff’s complaint, and in_
traversing the same denied that the provisions of the Liquor Tax
Law above referred to deprived the plaintiff of rights, privileges
8 Tue Liquor Tax Law.

and property without due process of law, or impaired the obliga-
tions of a contract.

Accompanying the summons and complaint was an affidavit of
said Alexander Balogh, stating, among other matters referring to
the personal history of said Alexander Balogh, that if the defend-
ant, the State Commissioner of Excise, his deputies 0° agents,
arrested the plaintiff for selling liquor without a liquor tax cer-
tificate, obtained under the provisions of the Liquor Tax Law, au-
thorizing him to traffic in liquors after June 30, 1896, said plaint-
iff would be left destitute and heavily in debt on July 1, 1896;
that he, said Balogh, had no means whereby he could raise money
sufficient to pay for a liquor tax certificate under the Liquor
Tax Law, and that he was not able to withstand the loss already
paid by him for a license or the delay in obtaining reimburse-
ment thereof.

The said plaintiff applied on said papers to the Special Term
of the Supreme Court, held at Albany, April 28, 1896, for an
injunction, during the pendency of the action, restraining the
defendant, his deputies or agents, from interfering with the
plaintiff in the prosecution of his business as a retail dealer in
intoxicating liquors until after March 21, 1897. The Special
Term denied the motion for a temporary injunction, and the order
thereon was entered in the office of the clerk of the county of
Albany, April 28, 1896. The plaintiff appealed from such order
to the Appellate Division of the Third Department, and in a
decision of said department in June, 1896, the order of the Special
Term below denying the motion for a temporary injunction was
affirmed. Since the rendition of such decision the plaintiff has
taken no further steps in the action, and nothing further has
been done by the defendant. The case is reported at 6 App.
Div., 271.

The decision holds that the thirteenth section of the Liquor
Tax Law indicated that its purpose was, in part at least, to raise
revenue, to be paid in certain proportions to the State and to the
towns and cities thereof. That it was a rule of policy that courts
would not interfere by injunction to restrain the collection of a
Tus Lievor Tax Law. 9

tax unless the case was brought within some acknowledged head
of equity jurisprudence, nor enjoin its collection on the ground
that the statute purporting to authorize the tax is invalid, unless
the invalidity of the statute had been previously decided. That
an injunction would not be granted to restrain the defendant and
his agents from making an arrest for an alleged violation of an
existing law. That injunctions are granted to restrain the en-
forcement of a revenue law only in exceptional cases where such
enforcement would cause a multiplicity of suits or irreparable
injury, or where there exists no adequate remedy at law. That,
in the case at bar, there was no reason to suppose that more than
one proceeding would be necessary to test the validity of the
Liquor Tax Law; that if the plaintiff was arrested or enjoined, he
would have an opportunity to be heard and to raise the question
of the constitutionality of the law, while if the defendant inter-
fered with him in any other way, an action would lie against the
defendant, provided the law under which he acted was uncon-
stitutional.

The third action was instituted on or about June 12, 1896, by
William J. Kresser, who filed a bill in equity in the United States
Circuit Court for the Northern District of New York against
Henry H. Lyman, as Commissioner of Excise, for the State of
New York, alleging that on February 10, 1896, the board of
excise commissioners of the city of Albany, N. Y., granted him,
said William J. Kresser, a license to sell strong and spirituous
liquors, wine, ale and beer, in said city of Albany, for the term of
one year from February 10, 1896; that plaintiff had complied
with the laws of the State of New York, and was not guilty of
any breach of the condition under which said license was granted
whereby said license should become null and void by the laws of
the State of New York. That the Liquor Tax Law which went
into effect March 23, 1896, provided that said license granted to
plaintiff by said board of commissioners of excise for the city
of Albany should remain valid until June 30, 1896, and that plain-
tiff should not be entitled to traffic in liquor thereafter unless
he should apply for and obtain a liquor tax certificate, and pay
10 Tue Ligvor Tax Law.

the county treasurer therefor at the rate of $500 a year for the
balance of a year expiring April 30, 1897; and that in the event
of plaintiff’s continuing to traffic in liquors after June 30, 1896,
without a liquor tax certificate, that it became the duty of said
Henry H. Lyman, as State Commissioner of Excise, to enjoin
said plaintiff and cause his arrest.

The said plaintiff further averred that so much of the Liquor
Tax Law as provided that his license should cease, determine
and be void from and after the 30th of June, 1896, was repug-
nant to section 10 of article 1 of the Constitution of the United
States, and to the fourteenth amendment to said Constitution,
and was also repugnant to section 1 and section 6 of article 1 of
the Constitution of the State of New York in that it deprived
the plaintiff of rights, privileges and property without due pro-
cess of law and impaired the obligation of a contract entered into
between the plaintiff and the State of New York pursuant to the
provisions of chapter 401 of the Laws of 1892 of the State of
New York.

The plaintiff also further averred that the enforcement of the
above provisions of the Liquor Tax Law by the defendant would
work irreparable injury to plaintitf for which he had no adequate
remedy at law; that there were 228 other persons in the city of
Albany similarly situated, and that said enforcement by the
defendant against the plaintiff and such other persons to whom
like privileges and rights had been granted would involve the
plaintiff and other persons similarly situated in a multiplicity
of suits, both civil and criminal, in order to determine the rights
of plaintiff and such other persons.

Upon these allegations the plaintiff prayed judgment that that
portion of the Liquor Tax Law which terminated his existing
license on June 30, 1896, be declared null and void and repugnant
to the Constitution of the United States and the State of New
York, and that the defendant, his deputies and his agents, might
be enjoined from interfering with the plaintiff in the sale of
spirituous liquors, wines, ale or beer until after February 10,
1897. -
Tue Liquor Tax Law. 11

Upon said bill and an affidavit stating substantially the same
facts, the Hon. Alfred C. Coxe, United States District Judge,
granted an order, directed to the defendant, to show cause at a
special term of the United States Circuit Court to be held at
Syracuse before Hon. William J. Wallace, United States Circuit
Judge, why on the 16th day of June, 1896, an injunction should
not issue as prayed for in the bill.

The defendant demurred to the plaintiff’s complaint on the
ground that nothing therein contained entitled him to the relief
prayed for.

After a hearing upon the said order to show cause, Judge
Wallace denied the motion for an injunction (reported 74 Federal
Reporter, 765) and on October 19, 1896, the action was discon-
tinued by stipulation of the parties.

In his opinion denying said motion, Judge Wallace held that
the license granted to plaintiff by the commissioners of excise
of the city of Albany, February 10, 1896, expiring February 10,
1897, was not a contract; that the Liquor Tax Law was enacted
in pursuance of the inherent right of the State to exercise the
police power for the protection of the lives, health and property
of her citizens, the maintenance of good order and the preserva-
tion of the public morals, and in pursuance of such right could
modify, revoke or continue any existing license law. Such right
existing, therefore, and the Liquor Tax Law being enacted in
pursuance thereof, the plaintiff had no just ground for complaint.

DEPARTMENT RULINGS.

Immediately upon the organization of the Department large
numbers of inquiries were at once made for information concern-
ing the enforcement of the provisions of the new law. These
inquiries came from officials, from those who proposed to traffic
in liquor and from the public generally, and they covered a
multitude of subjects connected with the enforcement of the law.
The new law was a radical departure from the scope, purposes
and method of enforcement, of any excise law that had hereto-
fore been in existence in this State, and as there were no prece-
12 Tue Liquor Tax Law.

dents for guidance, this condition of affairs undoubtedly ac-
counted for these inquiries. As a reply to these questions in-
volved an expression of the interpretation to be given to the
Various provisions of the law, and as this expression was re-
quested that it might be followed, these replies necessarily had
to be prepared with care, although they were neither authorita-
tive, official nor conclusive. Several thousand prepared opinions
have been forwarded in response to such requests. Wherever
judicial interpretation has been given to any of the provisions
of the law, they have substantially affirmed the views of the
Department previously expressed on the same provisions. If the
other important provisions of the Liquor Tax Law receive judicial
interpretation in harmony with the previously expressed opin-
ions of the Department, it is obvious therefore that the great
amount of labor expended in this direction was warranted. It
secured a symmetrical mode of procedure in the enforcement of
the law at the outset; it familiarized all concerned with the
important provisions thereof; it lessened the possibilities of liti-
gation of both a civil and criminal nature arising from ignorance
of the law, and had a tendency to establish in the public a more
ready acquiescence in according to it that sentiment of respect
without which no law can be successfully enforced.
THE LIQUOR TAX LAW.

Being Chap. 112, Laws 1896, as Amended by Chap. 312, Laws
1897 ; Chap. 167, Laws 1898; and Chap. 398 and Chap. 434,
Laws 1899.

AN ACT in relation to the traffic in liquors, and for the taxation
and regulation of the same, and to provide for local option, con-
stituting chapter twenty-nine of the General Laws.

Became a law March 23, 1896, with the approval of the Governor. Passed, three
fifths being present.

The People of the State of New York, represented in Senate and
Assembly, do enact as follows:

CHAPTER XXIX OF THE GENERAL LAWS.
THE LIQUOR TAX LAW,
Section 1. Short title.
2. Definitions.
3. Abolition of boards of excise, and their powers and
duties.
. The continuance of licenses.
. The duties of existing boards of excise.
. State commissioner of excise.
. Office of state commissioner.
Deputy commissioner; secretary, clerks.
Special deputy commissioner in certain counties.
10. Special agents; attorneys.
/11. Excise tax upon the business of trafficking inliquors.
12. Tax, when due and payable.
13. Officers to whom the tax is to be paid and how dis-
tributed.

© MOND OP
14

Section 14.

15.

» 16.

29.
“ 30.
31.
32.
33.
34.
35.
36.

37.

38.

Tue Liquor Tax Law.

Compensation of county treasurers.

Books and blanks to be furnished by state commis-
sioner of excise.

Local option to determine whether liquor shall be
sold under the provisions of this act.

. Statements to be made upon application for liquor

tax certificate.

. Bonds to be given.
. The payment of the tax and issuing of the tax cer-

tificate.

. Form of liquor tax certificate.
. Posting liquor tax certificate.
. Restrictions on the traffic in liquors in connection

with other business.

. Persons who shall not traffic in liquors and persons

to whom a liquor tax certificate shall not be
granted.

. Places in which traffic in liquor shall not be per-

mitted.

. Surrender and cancellation of liquor tax certificates.
. Changing place of traffic.

. Voluntary sale of liquor tax certificate.

. Certiorari upon refusal to issue or transfer liquor

tax certificates; revocation and cancellation of
liquor tax certificates.

Injunction for selling without liquor tax certificate.

Persons to whom liquor shall not be sold or given.

Other illegal sales and selling.

Sales and pledges; when void.

Persons liable for violation of this act.

Penalties for violation of this act.

Jurisdiction of courts.

Collection of fines and penalties and forfeiture of
bonds.

Duties of public officers, in relation to complaints
and prosecutions under this act.

Penalties for neglect of public officers to perform
their duty under this act.
{$ 4] Tue Ligvor Tax Law. 15

Section 39. Recovery of damages in a civil action.

40. Intoxication in a public place.

41. Employment of persons addicted to intoxication by
common carriers.

42. Violations of this act generally.

43. Distribution of copies of this act by the secretary of
state.

44. Laws repealed; saving clause.

45. When to take effect.

Section 1. Short title.—This chapter shall be known as the

liquor tax law.
STATUTES.
Liquor Tax Law: (Chapter 112, Laws of 1896.)

An act amending Liquor Tax Law. (Chapter 312, Laws of 1897.)

An act authorizing the audit and payment of moneys due by reason of
termination of excise licenses on June 380, 1896. (Chapter 88, Laws of
1897.)

An act relating to excise tax in territory added to cities of more than
fifteen hundred thousand inhabitants. (Chapter 442, Laws of 1897.)

An act authorizing the State Commissioner of Excise to treat the por-
tion of the city of Rome not included in the corporation tax district limits
of the city as a separate town. (Chapter 742, Laws of 1897.)

An act providing for local option in the village of Stamford. (Chapter
775, Laws of 1897.)

An act amending section 9 and section 14 of the Liquor Tax Law. (Chap-
ter 167, Laws of 1898.)

An act amending chapter 439, Laws of 1897, providing for the holding of
town meetings in the towns in the counties of Rockland, Orange and
Sullivan. (Chapter 497, Laws of 1898.)

An act dividing the county of Queens and creating the county of Nassau.
(Chapter 588, Laws of 1898.)

An act enlarging the county of Nassau. (Chapter 379, Laws of 1899.)

An act amending section 9 of the Liquor Tax Law. (Chapter 434, Laws
of 1899.)

An act amending section 16 and section 34 of the Liquor Tax Law.
(Chapter 398, Laws of 1899.)

CONSTITUTIONALITY OF STATUTES.
(a) Chapter 112, Laws of 1896:
People ex rel. Einsfeld v. Murray, 4 App. Diy., 185; affirmed, 149
N. Y., 367.
Balogh v. Lyman, 6 App. Div., 271.
Kresser v. Lyman, 74 Fed. Repr., 765.
People ew rel. Bassett vy. Warden, 17 Misc., 1; affirmed, 6 App.

Div., 520.
16 Tue Lrevor Tax Law. [$ 2]

(b) Chapter 112, Laws of 1896, as amended by chapter 312, Laws of 1897:
In re Lyman v. Young Men's Cosmopolitan Club.
* Beekman, J. S. C. (New York Co.)
Hilliard v. Giese, 155 N. Y. 702, affirming 25 App. Div., 223, over-
ruling order of
* Lawrence, J. S. C. (New York Co.)
In re Livingston v. Shady, 24 App. Div., 51.
People v. Gerard,
* Andrews, J. 8S. C. (New York Co.)
(c) Chapter 378, Laws of 1897, sections 1406-7. (Charter of New York
City.) \
People v. Wolf, 24 Misc., 94.

§ 2. Definitions.—The term “liquors,” as used in this act, in-
cludes and means all distilled or rectified spirits, wine, fermented
and malt liquors. ‘The term “association” includes any com-
bination of two or more persons, not incorporated nor constitut-
ing a copartnership. “ Trafficking in liquors,” within the mean-
ing of this act, is:

1. A sale of less than five wine gallons of liquor; or,

2. A sale of five wine gallons or more of liquor, in which less
than five gallons of any one kind and quality is included; or,

3. A sale of five wine gallons or more of liquor, any portion of
which is intended or permitted to be drunk on the premises where
sold; or,

4. A sale of five wine gallons or more of liquor, when the liquor
so sold is delivered, or agreed to be delivered, in a less quantity
than five wine gallons at one time; or,

5. The distribution of liquor by, between or on behalf of mem-
bers of a corporation, association or copartnership, to a member
thereof or to others, in quantities less than five wine gallons.
Trafficking in Liquor under chapter 401, Laws of 1892—Distribution of

liquors by club to its members is not. i
People v. Adelphi Club, 149 N. Y., 5.
Traffic in Liquor.—Bona fide social clubs do not require a liquor tax
certificate. (See. 2, amended.) {
People ex rel. Rochester Whist Club v. Hamilton, 17 Misc., 11.
Aggregate Sale.—Sale of two different kinds of liquor in quantities of three
gallons each, at one time, is not trafficking in liquors. (Sec. 2,
amended.)
Michell v. Flynn.
* Osborne, J. 8. C. (Kings Co.)
Steward or agent of incorporated club not certificated is liable to criminal

prosecutions for sale of liquors to club members or others.
People vy. Luhr, T Misc., 508.
[§ 8-4] Tae Liquor Tax Law. alee

§ 8. The abolition of boards of excise and their powers
and duties——From and after the thirtieth day of April, eighteen
hundred and ninety-six, all boards of excise in the state of New
York are abolished, and the rights, duties and powers of all
boards of excise and of all commissioners of excise, and of the
clerks and all other employes, shall cease and terminate from that
date. No license to sell liquor shall be granted after the passage
of this act by any such board of excise, to extend beyond the thir-
tieth day of April, eighteen hundred and ninety-six. The fee for
such license to so expire shall be in proportion to the fee for one
year.

§ 4. The continuance of licenses.—Every license heretofore
lawfully granted by a board of excise, which is valid when this
act takes effect, shall be, and remain, valid for the term for which
it was granted, except as herein provided, unless sooner cancelled
under the provisions of the law under which it was granted, and
the rights and liabilities of the holder thereof during such term
shall be governed by the laws in force immediately prior to the
taking effect of this act, except as otherwise expressly provided
in this act, but such license shall cease, determine, and be void
from and after the thirtieth of June, eighteen hundred and
ninety-six; and the tax herein provided to be assessed shall not be
levied or collected upon the business of any corporation, associa-
tion, copartnership or person holding an unexpired license, until
the time lawfully fixed for the expiration of such license, or its
termination as herein provided unless such license shall be sooner
cancelled. When a license is terminated on the thirtieth day of
June, eighteen hundred and ninety-six, as above provided, the
holder of such license shall be entitled to receive and recover
from the town or city in which such license was granted, such
proportion of the whole license fee paid therefor, as the re-
mainder of the time for which such license would otherwise have
run, shall bear to the whole period for which it was granted, and
the same shall be paid by such town or city on demand.

Constitutionality of this section may not be attacked by injunction for
the reason that the Liquor Tax Law, being in part a revenue law,
it is the policy of the courts not to restrain or enjoin the collection
of a tax.

Balogh v. Lyman, 6 App. Div., 271.
18 Tae Liquor Tax Law. [$ 5]

Constitutional.—The provisions of this section revoking licenses on June
80, are constitutional.
Kresser v. Lyman, 74 Fed. Repr., 765.
Refund of Tax paid for licenses revoked by this section.

Augner v. Mayor, ete., of New York, 14 App. Div., 461. See Chap-
ter 83, Laws 1897, providing for payment of refund provided
for by section + of Liquor Tax Law.

Implied Contract on part of New York city to make refund.

Id.

Judgment may be taken without application to court.

Id.

§ 5. The duties of the existing boards of excise.—On the
fifteenth day of April, eighteen hundred and ninety-six, the
several boards of excise in the several towns and cities of the
state shall report in detail to the county treasurer of the county
in which such board may be, except in counties containing a city
of the first class, and in those counties to the special deputy com-
missioner for such county, the names of all corporations, associa-
tions, copartnerships, or persons who at that date hold a license
from such board, the kind of license held, the date when the same
was granted, the date of the termination thereof, the amount paid
therefor, the name and residence of each surety on the bond of
each licensee, and the place where business is carried on by such
corporation, association, copartnership or person, and the names
of all persons against whom proceedings are pending for a viola-
tion of the excise law, and shall on the thirtieth day of April,
eighteen hundred and ninety-six, make a supplementary report
to such county treasurer or special deputy commissioner in like
form, covering all business transacted by them after the fifteenth
day of April. They shall within thirty days after said thirtieth
day of April deposit with the county treasurer of the county, or
in the counties containing a city of the first class, with the special
deputy commissioner for such county, all books of record and ac-
counts, maps and scrap-books that have been kept by such board.
Failure to make the report required by this section, or to deposit
the books of record and accounts, maps and scrap-books as re-
quired shall subject the offending members of such board of
excise to a penalty of five hundred dollars, to be collected by due
process of law by the county treasurer of the county elsewhere
than in the counties containing a city of the first class, and there,
by the special deputy commissioner for such county.
[§ 6] Tue Ligvor Tax Law. 19

§ 6. State commissioner of excise.—Within ten days after the
passage of this act the governor, by and with the advice and con-
sent of the senate, shall appoint a state commissioner of excise
who shall hold his office for the term of five years, and until his
successor is appointed and has qualified. A commissioner shall
in like manner be appointed upon the expiration of the term. If
a vacancy occurs in the office of commissioner it shall be filled in
like manner for the residue of the term. The commissioner shall
execute and file with the comptroller of the state a bond to the
people of the state in the sum of twenty thousand dollars, with
sureties to be approved by the comptroller, conditioned for the
faithful performance of his duties, and for the due accounting for
all moneys received by him as such commissioner. The commis-
sioner shall receive an annual salary of five thousand dollars and
the further sum of eighteen hundred dollars in lieu and in full of
his expenses, which salary and expenses shall be payable in equal
monthly installments. The state commissioner shall make an
annual report to the legislature on or before the second Monday
in each year, which shall contain such statements, facts and ex-
planations as will disclose the actual workings of the liquor tax
law in its bearings upon the welfare of the state, including all
receipts and revenues collected under the law, and all expenses
and disbursements incurred, and also such suggestions as to the
general policy of the state and such amendments of this law as
the commissioner shall deem appropriate. The state commis-

- gioner shall also cause the accounts and vouchers of all excise
moneys collected and paid over to the state and to the several
localities by each county treasurer and special deputy commis-
sioner in the state, and the records of all transactions by them
under the liquor tax law to be carefully examined, and the result
of such examination certified to the state comptroller at least
once in every year between the first day of May and the first day
of October; and in addition to such annual examination, said
commissioner may, whenever in his discretion he shall deem it
necessary, examine said accounts, vouchers and records.

Thus amended, L. 1897, chap. 312.
20 Tae Liquor Tax Law. [$ 7-8]

§ 7. Office of state commissioner.—The trustees or other
officers having, by law, the custody of public buildings at the
state capitol, shall assign to the commissioner rooms therein, for
conducting the business of his department. The commissioner
shall from time to time furnish the necessary furniture, station-
ery, and other proper conyeniences for the transaction of such
business, the expenses of which shall be paid by the treasurer
on the certificate of the commissioner and the warrant of the

comptroller.

§ 8. Deputy commissioner ; secretary ; clerks.—The state
commissioner of excise shall appoint a deputy commissioner who
shall receive an annual salary of four thousand dollars and the
further sum of fifteen hundred dollars in lieu and in full of his
necessary expenses, which salary and expenses shall be payable
in equal monthly installments. During the absence or inability
to act of the state commissioner, the deputy commissioner shall
have and exercise all the powers conferred by this chapter upon
the state commissioner. The deputy commissioner shall give a
bond to the people of the state in the sum of twenty thousand
dollars and with such sureties as shall be approved by the com-
missioner. The commissioner shall appoint a secretary, who shall
receive an annual salary of two thousand dollars, payable in
equal monthly installments, and a financial clerk, who shall re-
ceive an annual salary of eighteen hundred dollars payable in
equal monthly installments. Such clerk, under the direction of
the commissioner, shal] have charge of the disbursement of the
moueys appropriated for the expenses of the office,and shall give
a bond to the people of the state, in such sum and with such sure-
ties as shall be approved by the commissioner. Each of the offi-
cers provided for by this section, shall take and subscribe the
constitutional oath of office before entering upon the performance
of his duties, and may be removed by the commissioner, who may
in like manner appoint his successor. The commissioner may
also appoint such clerical force in his office as may be necessary.

Thus amended, L. 1897, chap. 312.
{$ 9] Tue Liquor Tax Law. 21

§ 9. Special deputy commissioners in certain localities, —The
state commissioner of excise shall appoint a special deputy com-
missioner for the county of Erie; he shall also appoint a special
deputy commissioner for the boroughs of Manhattan and The
Bronx; also a special deputy commissioner for the borough of
Brooklyn and a special deputy commissioner for the borough of
Richmond; also a special deputy commissioner for the borough
of Queens. Such special deputy commissioners shall hold office
during his pleasure and any vacancy in the office of special
deputy commissioner shall be filled by the state commissioner.
Upon the special deputy commissioner for the county of Erie are
devolved all the powers, duties and obligations heretofore possessed
by and vested in the special deputy commissioner for such
county. Upon the special deputy commissioner for the boroughs
of Manhattan and The Bronx are devolved all the powers, duties
and obligations heretofore possessed by and vested in the special
deputy commissioner for the county of New York. Upon the
special deputy commissioner for the borough of Brooklyn are de-
volved all the powers, duties and obligations heretofore possessed
by and vested in the special deputy commissioner for the county
of Kings. Upon the special deputy commissioner for the bor-
ough of Richmond are devolved all the powers, duties and obliga-
tions heretofore possessed by and vested in the county treasurer
of the county of Richmond under the liquor tax law. Upon the
special deputy commissioner for the borough of Queens are de-
volved all the powers, duties and obligations heretofore possessed
by and vested in the county tréasurer of the county of Queens
under the liquor tax law, and on January first in the year nineteen
hundred all the powers, duties and obligations exercised and
possessed by the county treasurer of the county of Queens under
the provisions of the liquor tax law shall cease, terminate and end.
The special deputy commissioners for the county of Erie, the
county of New York and the county of Kings, now in office, shall
be respectively the special deputy commissioners for the county of
Erie, the boroughs of Manhattan and The Bronx and for the bor-
ough of Brooklyn, until their successors shall be appointed. The
22 Tue Liquor Tax Law. [$ 9]

special deputy commissioner for the boroughs of Manhattan and
The Bronx shall receive an annual salary of four thousand dollars;
for the borough of Brooklyn, three thousand dollars; for the
borough of Richmond, two thousand dollars and for the county
of Erie, three thousand dollars, and for the borough of Queens
two thousand five hundred dollars. Such salaries shall be pay-
able in equal monthly installments. ‘The special deputy commis-
sioner for the borough of Richmond shall be allowed the sum of
five hundred dollars annually or so much thereof as may be neces-
sary, to cover all the expenses of his office, including office rent
and clerical help. The special deputy commissioner for the bor-
ough of Queens shall be allowed the sum of one thousand five
hundred dollars annually, or so much thereof as may be neces-
sary, to cover all expenses of his office including office rent and
clerical help. Each of such special deputies and their successors
in office shall take and subscribe the constitutional oath of office,
execute and file in the office of the comptroller a bond to the
people of the state in such sum and with such sureties as shall be
approved by the commissioner. The commissioner shall appoint
in the office of each of such deputies, and their successors, except
in the office of the deputy for the borough of Richmond and in
the office of the deputy for the borough of Queens such clerical
force as may be necessary, or as may be provided by law. Each
of such deputies, except the special deputy for the borough of Rich-
mond and the special deputy for the borough of Queens shall be
furnished with an office, and furniture, fixtures and appliances
therefor, as may be necessary. They shall perform such duties
as may be required by the commissioner, or as may be provided
by law. Each of such special deputies and their successors in
office shall perform in the county or borough for which he is ap-
pointed all the duties heretofore conferred upon the boards of
excise or excise commissioners in such county or in the territory
included in such borough under any law repealed by this act
during the continuance of any license heretofore granted under
such law as to the transfer, surrender or revocation thereof or as
to prosecuting offenses for violations of law under any law ex-
{§ 10] Tue Liquor Tax Law. 23

isting immediately prior to March twenty-third, eighteen hun-
dred and ninety-six.
Thus amended, L. 1898, chap. 167 and L. 1899, chap. 434.

§ 10. Special agents; attorneys.—The state commissioner of
excise shall appoint not more than sixty special agents, each of
whom shall receive an annual salary of twelve hundred dollars,
payable in equal monthly installments, together with the neces-
sary expenses incurred by direction of the state commissioner in
the performance of the duties of his office. Each of such special
agents shall execute and file in the office of the comptroller, a
bond to the people of the state in such sum and with such sureties
as the commissioner shall require, conditioned for the faithful
performance of the duties of his office. Such special agents shall
be deemed the confidential agents of the state commissioner, and
shall, under the direction of the commissioner, and as required
by him, investigate all matters relating to the collection of
liquor taxes and penalties under this act and in relation to the
compliance with law by persons engaged in the traffic in liquors.
Any such special agent may enter any place where liquors are
sold at any time when the same is open, and may examine any
liquor tax certificate granted or purported to have been granted
in pursuance of law. He may investigate any other matters in
connection with the sale of liquor and shall make complaints of
violations of this act as provided for other officers in section
thirty-seven hereof. He shall be liable for penalties as provided
in section thirty-eight of this act, for neglect by public officers.
The state commissioner of excise may designate for any county
in which there is not a special deputy commissioner, one of such
special agents to perform the duties conferred upon special depu-
ties in relation to the transfer, surrender or revocation of a
license existing at the time this act takes effect and as to prose-
cuting violations of laws repealed by this act. The state commis-
sioner may designate an attorney or attorneys, to act with the
special deputy of such county or a special agent, designated by
the commissioner, as provided by this section, in the prosecution
of all actions or proceedings under any law repealed by this chap-
24 Tue Liquor Tax Law. [$ 10]

ter and pending when this chapter shall take effect, who shall
have such authority as was conferred by law upon attorneys for
boards of excise under the laws in force immediately prior to the
passage of this chapter, whose compensation shall be paid by the
county or city in whose behalf such prosecutions, actions or pro-
ceedings may be or shall have been instituted. The state commis-
sioner may employ necessary counsel in the department of excise,
and may likewise designate and appoint an attorney or attorneys
to represent him or to act with the special deputy, special agent
or county treasurer in the prosecution or defense of any action
or proceeding brought under the provisions of this act. They
shall be paid by the state treasurer, on the warrant of the comp-
troller, such compensation as shall be agreed upon by the state
commissioner. All officers appointed or employed under the pro-
visions of sections eight, nine and ten of this act may be removed
by the state commissioner, who may appoint their successors,
as provided by law.
Thus amended, L. 1897, ¢hap. 312.
Special Agent.—The name of a yeteran who is an applicant for appoint-
ment as special agent and has been regularly examined and placed on
the civil service eligible list may not be stricken therefrom on ac-

count of his advanced age and feeble condition.
People or rel. Van Petter vy. Cobb, 13 App. Div., 56.

Special Agent.—.\ veteran, whose probationary service of three months
as special agent is not satisfactory to the State Commissioner of
Excise, and for that reason does not secure a permanent appointment,
may not invoke chapter 821 of the Laws of 1896, because said act
does not relieve him from the probationary test of merit and fitness
for competitive positions in the civil service of the State and for the
further reason that the position of special agent is confidential and
falls within the exceptions to said act.

People er rel, Sweet ve Lyman, 157 N, Y. 868, affirming 380 App.
Div., 135, aftirming 20 Mise. 80.

Constitutional.—Chapter 354, Laws of 1883, providing for a probationary
term in which to test the merit and fitness of an applicant for a
position in the civil service of the State, and the civil service rules
established in pursuance of it were not suspended or repealed by and
are not in conflict with the provisions of section 9 of article 5 of the
Constitution of 1894.

Id.
{$ 11] THE Liquor Tax Law. 25

Special Agents are entitled to mileage and attendance fees under section
616 of the Code of Criminal Procedure, when subpoenaed, or requested
by a district attorney, to appear before a grand jury and testify as
to alleged violations of the Liquor Tax Law, which under the direction
of the State Commissioner of Excise they have investigated and made
complaint to the district attorney.

People ex rel. Larkin ¥. Hull, 23 Misc., 63.

Duties of Special Agents.—See section 37.

Id.

Duties of Local Criminal Authorities.—wNSece section 37.
Id.

§ 11. Excise taxes upon the business of trafficking in liquors;
enumeration.—Ixcise taxes upon the business of trafficking in
liquors shall be of six grades, and assessed as follows:

Subdivision 1. Upon the business of trafficking in liquors to be
drunk upon the premises where sold, or which are so drunk,
whether in a hotel, restaurant, saloon, store, shop, booth or other
place, or in any out-building, yard or garden appertaining thereto
or connected therewith, there is assessed an excise tax to be paid
by every corporation, association, copartnership or person en-
gaged in such traffic, and for each such place where such traflic
is carried on by such corporation, association, copartnership or
person if the same be in a city having by the last state census a
population of fifteen hundred thousand or more, the sum of eight
hundred dollars; if in a city having by said census a population
of less than fifteen hundred thousand, but more than five hundred
thousand, the sum of six hundred and fifty dollars; if in a city
having by said census a population of less than five hundred
thousand, but more than fifty thousand, the sum of five hundred
dollars; if in a city or village having by said census a population
of less than fifty thousand, but more than ten thousand, the sum
of three hundred and fifty dollars; if in a city or village having
by said census a population of less than ten thousand, but more
than five thousand, the sum of three hundred dollars; if in a vil-
lage having by said census a population of less than five thou-
sand, but more than twelve hundred, the sum of two hundred
dollars; if in any other place, the sum of one hundred dollars.
The holder of a liquor tax certificate under this subdivision is
26 Tur Liquor Tax Law. [S$ dd}

entitled also to traffic in liquors as though he held a liquor tax
certificate under subdivision two of this section, subject to the
provisions of section sixteen of this act.

Subdivision 2. Upon the business of trafficking in liquors in
quantities less than five wine gallons, no part of which shall be
drunk on the premises where sold, or in any outbuilding, yard,
booth or garden appertaining thereto or connected therewith,
there is assessed an excise tax to be paid by every corporation,
association, copartnership or person engaged in such traffic, and
for each such place where such traffic is carried on by such cor-
poration, association, copartnership or person, if the same be in
a city having by the last state census a population of fifteen hun-
dred thousand or more, the sum of five hundred dollars; if in a
city having by the said census a population of less than fifteen
hundred thousand, but more than five hundred thousand, the sum
of four hundred dollars; if in a city having by said census a popu-
lation of less than five hundred thousand, but more than fifty
thousand, the sum of three hundred dollars; if in a city or village
having by said census a population of less than fifty thousand,
but more than ten thousand, the sum of two hundred dollars; if
in a city or village having by said census a population of less than
ten thousand, but more than five thousand, the sum of one hun-
dred dollars; if in a village having by said census a population
of less than five thousand, but more than twelve hundred, the
sum of seventy-five dollars; if in any other place the sum of fifty
dollars. The holder of a liquor tax certificate under this sub-
division, who is a duly licensed pharmacist, and the corporation,
association or copartnership of which he is a member is subject
to the provisions of exception one of section thirty-one of this
act, and to the provisions of section sixteen of this act.

Subdivision 3. Upon the business of trafficking in liquors by a
duly licensed pharmacist, which liquors can only be sold upon the
written prescription of a regularly licensed physician, signed by
such physician, which prescription shall state the date of the pre-
scription, the name of the person for whom prescribed, and shall
be preserved by the vendor, pasted in a book kept for that pur-
{$1 Tue Liquor Tax Law. 27

pose, and be but once filled, and which liquors shall not be drunk
on the premises where sold, or in any outbuilding, yard, booth or
garden appertaining thereto or connected therewith, there is as-
sessed an excise tax to be paid by such duly licensed pharmacist
or the corporation, association or copartnership of which he is a
member, engaged in such traffic, and for each such place where
such traffic is carried on by such pharmacist, or by such corpora-
tion, association or copartnership of which he is a member, the
sum of five dollars. The holder of a liquor tax certificate under
this subdivision may sell alcohol, to be used for medicinal or
mechanical purposes, without a prescription, except during pro-
hibited hours.

Subdivision 4. Upon the business of trafficking in liquors upon
any car, steamboat or vessel within this state, to be drunk on
such car or on any car connected therewith, or on such steamboat
or vessel, or upon any boat or barge attached thereto, or con-
nected therewith there is assessed an excise tax, to be paid by
every corporation, association, copartnership or person engaged
in such traffic, and for each car, steamboat or vessel, boat or
barge, upon which such traffic is carried on, the sum of two hun-
dred dollars.

Subdivision 5. The holder of a liquor tax certificate under sub-
division two of section eleven of this act, who is engaged in the
business of bottling malt liquors, or who bottles the same, and
who sells such malt liquors at any place other than that stated
in such liquor tax certificate, in quantities of less than five wine
gallons, may sell and deliver from a vehicle to the occupant of a
store or other building at such place of occupancy, malt liquors
in bottles in a quantity of less than five wine gallons, but of not
less than three gallons (or twenty-four pint bottles) at a time,
provided he shall have obtained for each vehicle from which he so
sells and delivers a special tax certificate permitting such traffic
from such vehicle. There is assessed for each vehicle so em-
ployed an excise liquor tax of one hundred dollars. The state
commissioner of excisc shall prepare and issue such special
liquor tax certificate as shall be necessary to carry out the pro-
28 Tur Liquor Tax Law. [g§ 11]

visions of this subdivision, and such certificate shall at all times
be carried with cach such vehicle, or posted therein or thereon,
in such manner as the state commissioner of excise shall direct.
No sale or delivery of malt liquor under the provisions of this
subdivision sball be permitted in any town in which, under sec-
tion sixteen of this act, the sale of liquor, under subdivision two
of section eleven, is prohibited.

Subdivision 6. Upon the business of trafficking in alcohol in
quantities of less than five gallons, which alcohol can only be sold
between the hours of seven o’clock in the morning and seven
o'clock in the evening, on any day except Sunday, for use for
mechanical, medicinal or scientific purposes, by dealers who
neither keep nor sell any liquors of any kind other than alcohol,
there is assessed an excise tax to be paid by every corporation,
association, copartnership or person engaged in such traffic, and
for each such place where such traffic is carried on by such cor-
poration, association, copartnership or person, if the same be in
a city having by the last state census a population of fifteen hun-
dred thousand or more, the sum of twenty-five dollars; if in a
city having by said census a population of less than fifteen hun-
dred thousand, but more than five hundred thousand, the sum of
twenty dollars; if in a city having by said census a population
of less than five hundred thousand, but more than fifty thousand,
the sum of fifteen dollars; if in a city or village having by said
census a population of less than fifty thousand, but more than
ten thousand, the sum of ten dollars; if in any other place, the
sum of five dollars. No liquor tax certificate issued under sub-
divisions three, five or six of this section, shall be transferred or
assigned, and no rebate shall be allowed or paid upon the surren-
der or cancellation thereof. If there be more than one bar, room
or place on the premises, car, steamboat, vessel, boat or barge,
at which the traffic in liquors is carried on under any subdivision
of this section, a like additional tax is assessed for each such ad-
ditional bar, room or place.

Subdivision 7. Enumeration.—When the population of a city
or village is not shown by the last state census, it shall be deter-
mined for the purposes of this act by the last United States cen-
[$ 11] Tue Liquor Tax Law. 29

sus, and if not shown by reason of the incorporation of a new
city or village, or by reason of not having been separately enu-
merated, the state commissioner of excise is authorized and di-
rected to cause an enumeration of the inhabitants to be taken in
such city or village, if the commissioner has any doubts as to the
number of the population as affecting the amount of the excise
tax assessed therein. He may also cause to be taken an enumera-
tion of the inhabitants of any hamlet or unincorporated village,
after first having established a limit or boundary line around
such hamlet or unincorporated village, within which limit or
boundary line such enumeration may be taken. Whenever a
limit or boundary line shall have been established around any
hamlet or unincorporated village, such limit or boundary line
shall be described and certified to by the state commissioner of
excise and be entered of record and become part of the records
of the state department of excise, and such limit or boundary
line shall not be changed for a period of five years after the date
of recording the same, except such hamlet or unincorporated
village become an incorporated village with corporate limits and
boundary lines different from those established by the state com-
missioner of excise, in which case such newly incorporated village
may be enumerated as hereinbefore provided in this section. If,
since the latest state enumeration was taken, the boundaries of a
city shall have been changed by the addition of territory not in
the same judicial district, such annexed territory shall not be
deemed to be a part of such city for the purposes of determining
the amount of excise tax assessed therein by this act; but the in-
habitants of such annexed territory shall be enumerated for pur-
poses of so determining such excise tax and, except as to the
amount of the excise tax so determined, all the provisions of this
act shall be applicable to such annexed territory and the excise
tax assessed in such annexed territory shall be paid to the city
to which such territory shall have been annexed. The excise tax
assessed in each place enumerated under this subdivision shall be
the same as that provided in subdivisions one, two, three and six
of this section, for places containing the same population.
Thus amended, L. 1897, chap. 312.
30 Tue Liquor Tax Law. (§ 11)

Liquor Tax Law is Constitutional.—It is not a tax law, put merely
designed to regulate the liquor traffic—an exercise of the police
power.

Tax need not be uniform—nor the punishment uniform.
It does not appropriate public moneys and a two-thirds vote of the
Legislature was unnecessary.
Classification of cities was not improper.
Submisson of bill to mayors of cities unnecessary.
People er rel. Einsfeld v. Murray, +4 App. Div., 185; affirmed, 149
Ne Voy SOL

Liquor Tax Law is Constitutional—does not impair the obligation of a
contract and does not deprive an existing licensee of property without
due process of law.

Kresser v. Lyman, 74 Fed. Repr., 765.

Traffic in Liquor not to be Drunk on Premises where Sold.—What the
term “ premises” includes. A piazza attached to and forming a part
of a building where liquors are sold by the holder of a liquor tax cer-
titicate authorizing the tratlic in liquors not to be drunk on the prem-
ises where sold constitutes a part of said premises, notwithstanding
the fact that such piazza is situate in whole or in part upon lands
belonging to the State and occasionally used by State officials, with
the permission of said certificate holder, the same being in his posses-
sion and under bis control. It is unlawful for him to permit liquors
sold by him under said liquor tax certificate to be drunk on such
piazza, and because of such unlawful traffic said certificate may be
revoked and cancelled.

Inve Lyman v. Dieffendacher, 25 Misc., 638.

Enumeration by State Commissioner—Provisions for—Are not Retro-
active.—Lhe enumeration of the annexed district, forming a part of
the city of New York, completed April 25, 1897, in accordance with
the provisions of chapter 312, Laws of 1897, enacted April 20, 1897,
which resulted in the increase of excise tax to be assessed for traffic
after May 1, 1897, does not affect and does not apply to persons who
had already received certificates for the ensuing year when said act
was passed, or before such enumeration was completed, first, because
giaas

Liquor Tax Certificate is a Contract and the holder thereof bas the abso-
lute right to trattic in liquors for the time stated therein and of which
he can only be deprived for some violation of the law—so long as the
statute remains in force, and, second, because the

Provisions for Enumeration are not operative until the enumeration has
actually been taken and are not retroactive, even though such enu-
meration be completed before the traffic in liquors may be carried on
under the certificates already issued.

Hilliard v. Giese, 155 N. Y., 702 affirming (without opinion) 25
App. Div., 223, overruling order of
* Lawrence, J. 8S. C. (New York Co.)
{$ 11] Tue Liquor Tax Law. 31

Population of an incorporated village or city, to be determined solely by
the last State or Federal census.

People ex rel. Cramer v, Medberry, 17 Misc. 8.

Rate of Taxation when population is not given by census is that assessed
upon the class designated as ‘all other places,” notwithstanding the
fact that such place has a population of more than 1,200. (Sec. 11,
amended.)

Id.

Population of an incorporated village or city to be determined solely by

last State or Federal census. |
Lyman v. McGreivey, 25 App. Div., 68.
On appeal.

Waterford Village, not separately enumerated in last State or United

States census.
Id.

Construction of Document, such as a transcript of the original census

sheets, placed in evidence is to be determined by the court.
Id.

Certificate of Chief of Census Division, Department of Interior, that “ the
paper hereto attached is a statement as nearly correct as can be
ascertained from the population schedule of the population according
to the census of 1890 of the towns and villages named therein” is
not admissible as evidence.

Id.

State Commissioner of Excise is without authority to commence or main-

tain an action to collect the taxes assessed by the Liquor Tax Law.
4 . Id.

Rate of Taxation.—When the population of a village is not shown by the
last State or United States census the State Commissioner of Excise
may cause an enumeration of the inhabitants of such village to be
taken if he has any doubts as to the number of the population as
affecting the amount of the excise tax assessed therein, but he may
not, in the absence of such enumeration, arbitrarily fix the popula-
tion and the consequent tax.

People ex rel. Steenburgh v. Grippin, 24 Misc., 1.

Herkimer Village not separately enumerated in the last State or United
States census, but was reported in each census as a part of the town
of Herkimer. ‘he population of the entire town of Herkimer is
shown by the last State census to be 5,150.

Baker v. Bucklin, 22 Misc., 560.

Judicial Notice may be taken that the population of the town of Herki-
mer outside of the village of Herkimer when the last State census
was taken, was not 3,950, and therefore that the population of the
village of Herkimer was in excess of 1,200.

Id.
32 Tus Liquor Tax Law. [$ 12]

Enumeration.—The State Commissioner of Excise may, in establishing a
boundary line around a hamlet or unincorporated village and in
enumerating the inhabitants thereof, pursuant to subdivision 7 of
sec. 11 of chap. 112, Laws of 1896, as amended by chap. 312, Laws of
1897, properly include a little settlement which, locally, has its own
name, but which practically forms a part of an unincorporated vil-
lage; or may include several hamlets within a single limit so long
as they are so close together as to constitute, for all purposes of trade
and association, a single community. He may also include any por-
tions thereof which are situated in a township where trafficking in
liquors is prohibited.

In re Lyman vy. Bradsted, 26 Misc., 629.

Enumeration. The provisions of subdivision 7 of sec. 11 of chap. 112,
Laws of 1896, as amended by chap. 312, Laws of 1897, vests the State
Commissioner of Excise with discretion as to whether or not he will
make an enumeration of certain specified places but it does not give
him power, in the absence of an enumeration, to arbitrarily fix excise
taxes at an increased rate according to his own idea of the population.

In re MeGreivey v. Grippin, 37 App. Div., 66.

State Census.—The enumeration taken pursuant to sec. 310 of chap. 414,
Laws of 1897, known as the Village Law is not the “last State
census ” within the meaning of sec. 11 of the Liquor Tax Law and 1s
not a proper basis upon which excise taxes may be assessed.

Id.

§ 12. Tax, when due and payable.—The several amounts
to be paid as taxes under this act are assessed yearly, commenc-
ing on the first day of May, eighteen hundred and ninety-six, and
shall be paid yearly on the first day of May of each year, and said
assessments together with any penalty that may become due by
reason of the violation of any of the provisions of this act, shall
attach to and operate as a lien on the property on and in said
premises where such traffic in liquors is carried on or elsewhere
belonging to the corporation, association, copartnership or person
from whom such tax is due; provided, however, that when such
traffic shall be commenced after the said first day of May in any
year, said assessment shall, for the balance of the year, be in pro-
portion as the remainder of the year shall be to the whole year,
except that it shall in no case be for less than one-twelfth of a
year— any part of a month being computed as one month—and
the said amount shall attach and operate as a lien as aforesaid, at

 

 
[§ 13] Tue Liquor Tax Law. 33

the date of such commencement. This section is subject to the
provisions of section four of this act relating to licenses in force
at the date of the passage of this act.

§ 18. Officers to whom the tax is to be paid and how dis-
tributed.—The taxes assessed and all fines and penalties incurred
under this act in counties containing a city of the first class shall
be collected by and paid to the special deputy commissioner for
such county, and in all other counties by and to the county treas-
urer of the county in which the traffic is carried on, except that
the taxes assessed under subdivisions four and five of section
eleven of this act, and all fines and penalties in connection there-
with, shall be collected by and paid to the state commissioner
of excise and by him to the state treasurer. One-third of the
revenues resulting from taxes, fines and penalties under the pro-
visions of this act, less the amount allowed for collecting the
same, shall be paid by the county treasurer, and by the several
special deputy commissioners receiving the same within ten days
from the receipt thereof, to the treasurer of the state of New
York, to the credit of the general fund, as a part of the general
tax revenue of the state and shall be appropriated to the payment
of the current general expenses of the state and the remaining
two-thirds thereof, less the amount allowed for collecting the
same, shall belong to the town or city in which the traffic was car-
ried on from which the revenues were received, and shall be paid
to the county treasurer of such county, and by the special deputy
commissioners to the supervisor of such town, or tothe treasurer or
fiscal officer of such city, within ten days from the receipt thereof.
At the time of making such payment the special deputy commis-
sioner or county treasurer shall furnish to the officer of such city
or town to whom such payment is made a written statement
under oath stating when such money was recelved and from
whom received; and that the statement includes all the moneys
received to a date named in such statement. Such revenues shall
be appropriated and expended by such town or city, in such
manner as is now or may hereafter be provided by law for the
appropriation and expenditure of sums received for excise li-
3+ Tar Liquor Tax Law. [S$ 14]

censes or in such other manner as may hereafter be provided by

law; and any portion of such revenues not otherwise specifically

appropriated by law may be applied to the ordinary expenses of
the city or town. Any special deputy commissioner or county
treasurer who shall neglect or refuse to apportion and pay over
such moneys, as above provided, shall, in addition to the fines
and penalties otherwise provided in this act, be liable to a penalty
of fifty dollars for each and every offense, to be recovered in an
action by the officer entitled to receive such excise moneys,
brought by such officer in the name of the city or town entitled
thereto, with costs, in addition to the money unlawfully with-
held; and if any special deputy commissioner or county treas-
urer shall willfully make and verify a false statement under this
section, he shall be guilty of perjury.

Thus amended, L. 1897, chap. 312.

Liquor Tax Law is not a tax law—

Liquor Tax Law is not a city law—

Liquor Tax Law.—Appropriation of excise moneys to localities by section
18 of, is constitutional. (Cited under sec. 11.)

People ex rel. Einsfeld v. Murray, 149 N. Y., 367.

Liquor Tax Law.—Whether it be regarded as strictly a tax law or not,
it is evident that one of the results, if not one of the purposes, is to
raise a revenue to assist in defraying the expenses of State and local
government, and it is to an extent at least to be regarded as a revenue
law, and its enforcement will not be restrained by injunction.

1 Balogh v. Lyman, 6 App. Div., 271.

Excise Money, Misappropriation of.—Where a county treasurer pays to

other uses excise money due to a particular village, the county is

liable to the village, and the village may maintain an action against
the county for money had and received.

Village of Port Richmond v. County of Richmond, 11 App. Div., 217.

§ 14. Compensation of county treasurers.—As full compensa-
tion and in full payment of all charges and expenses for collect-
ing the taxes herein provided for, and keeping the necessary
books, and making the necessary reports, and issuing the liquor
tax certificates, the officer charged therewith, shall be allowed in
counties containing a city of the first or second class or any part
thereof one per centum on the amount of taxes, penalties and
[$ 15] Tue Liquor Tax Law. 35

fines collected except as provided in section nine; in counties
containing a city of the third class, but not a city of the first or
second class or any part thereof, two per centum; in all other
counties, three per centum, which amount shall be deducted and
retained by him from the moneys so collected, and charged one-
third to the state and two-thirds to the locality to which the tax
belongs. The provisions of this section shall not operate to re-
duce the percentum heretofore allowed for compensation of
county treasurers in counties which now contain a portion of a
city of the first or second class.

Thus amended, L. 1898, chap. 167.

§ 15. Books and blanks to be furnished by the state commis—
sioner of excise.—Immediately upon the passage of this act the
state commissioner of excise shall cause to be prepared the neces-
sary books for his office and shall also cause to be prepared and
furnish to each special deputy commissioner and to each county
treasurer in counties not containing a city of the first class, the
necessary and proper books of record, and books in which ac-
counts shall be kept of all taxes, or other moneys accruing and
collected under ihe provisions of this act, and the necessary
blanks for reports, and the blanks necessary for the application
for liquor tax certificates, and the blank bonds and liquor tax
certificates provided for in this act, which books, blanks and cer-
tificates shall be uniform throughout the state. Such books ot
record and account and all reports, applications and bonds, when
filed, shall be public records. ‘The necessary expenses of pre-
paring such books and blanks and certificates shall be paid out
of the treasury of the state from any funds not otherwise appro-
priated. He shall furnish to each county treasurer in counties
not containing a city of the first class, and to each special deputy
commissioner, who shall keep the same, a record book showing
the following facts:

1. The name of each corporation, association, copartnership
or person upon which or whom a tax is assessed under the pro-
visions of this act.
36 Tur Liquor Tax Law. [§ 15]

2. The name of each corporation, association, copartnership or
person paying a tax under the provisions of this act.

8. The name of each corporation, association, copartunership or
person to which, or to whom, a certificate of the payment of such

tax is issued.

4. Under which of the subdivisions of section eleven of this act
such certificate of the payment of such tax is issued.

5. The date when such tax is assessed and the date of the com-
mencement of the term for which issued.

6. The term for which such certificate is issued and the date
of the ending thereof.

7. The amount of the tax assessed.

8. The amount of tax paid.

9. The date when paid.

10. The location of the premises where the traffic is carried on.

11. The name and residence of each surety or corporation on
the bond of the corporation, association, copartnership or person
to whom the tax certificate is issued.

12. The amount of each fine or penalty and the costs if any.

13. The amount collected.

14. The amount of the expenses of such collection.

15. The date of the surrender or cancellation of any tax certi-
ficate and the cause therefor.

16. The amount of tax refunded, if any, upon such surrender
or cancellation.

17. Said special deputy commissioner or county treasurer shall
keep a separate and distinct account of all excise moneys re-
ceived and paid over by him; and if such moneys shall be de-
posited in a bank or other depository, they shall be kept in a
separate account, in the official name of such officer, and shall
also be entitled “ Liquor tax moneys.” Such officer shall also
keep all such books of account and in such form as the state
commissioner of excise shall provide and direct, and shall render
to such commissioner such reports and exhibit such records, ac-
counts and vouchers as he may from time to time require, which
reports shall be verified if the state commissioner shall so direct.
The willful making of a false statement under oath in any such
{S$ 16] Tue Liquor Tax Law. 37

report shall be perjury, and in addition thereto shall subject the
person guilty to the penalty and punishment prescribed in sec-
tion thirty-eight of this act.

Thus amended, L. 1897, chap. 812.

§ 16. Local option; to determine whether liquors shall be
sold under the provisions of this act.—In order to ascertain
the will of the qualified electors of each town, it shall be the duty
of each officer of a town charged by the election law, or by any
special act relating to elections in any town, with the duty of
preparing official ballots, to have prepared at the time fixed by
law for preparing the ballots for the annual town meeting occur-
ring next after March twenty-third, eighteen hundred and ninety-
six, the ballots required by the election law for voting upon any
constitutional amendment, proposition or question, in the form
and of the number required by the election law. Upon the face
of the ballot to be voted at such town meeting, by all persons
who may legally vote thereat, shall be printed the following ques-
tions submitted.

1. Selling liquor to be drunk on the premises where sold.—
Shall any corporation, association, copartnership or person be
authorized to traffic in liquors under the provisions of subdivi-
sion one of section eleven of the liquor tax law in (here insert the
name of the town) ?

2. Selling liquor not to be drunk on the premises where sold.—
Shall any corporation, association, copartnersbip or ‘person be
authorized to traffic in liquor under the provisions of subdivi-
sion two of section eleven of the liquor tax law in (here insert the
name of the town) ?

3. Selling liquor as a pharmacist on a physician’s prescrip-
tion.—Shall any corporation, association, copartnership or per-
son be authorized to traffic in liquor under the provisions of sub-
division three of section eleven of the liquor tax law in (here in-
sert the name of the town) ?

4, Selling liquor by hotelkeepers.—Shall any corporation,
association, copartnership or person be authorized to traffic in
liquors under subdivision one of section eleven of the liquor tax
38 Tus Lretor Tax Law. [$ 16]

law, but only in connection with the business of keeping a hotel
in (here insert the name of the town), if the majority of the votes
cast on the first question submitted are in the negative?

At such town meeting, the several questions may be voted upon
by the electors who may legally vote thereat. A return of the
yotes so cast and counted shall be made as provided by law, and if
the majority of the votes shall be in the negative on either of such
questions, no corporation, association, copartnership or person
shall thereafter so traffic in liquors or apply for or receive a liquor
tax certificate under the subdivision or subdivisions of section
eleven, upon which the majority of the votes shall have been cast
in the negative, that is against so authorizing the traffic in liquors
within such town. But if the majority of the votes cast on the
fourth question submitted are in the affirmative, and a majority
of the votes cast on the first question submitted are in the
negative, a liquor tax certificate may be granted under sub-
division one of section eleven to the keepers of hotels who may
traffic in liquor to be drunk in the hotel and off the premises,
though the majority of the votes cast on the second question sub-
mitted are in the negative. If the majority of the votes cast on
the second question submitted shall be in the affirmative, the
holder of a liquor tax certificate under subdivision two of section
eleven, who is a pharmacist, shall not sell as a pharmacist if the
majority of the votes cast on the third question submitted are in
the negative. Such action shall not, however, shorten the term
for which any liquor tax certificate may have been given under the
provisions of this act, nor affect the rights of any person there-
under. The same questions shall be again submitted in the same
way at the town meeting held in every second year thereafter, pro-
vided the electors of the town to the number of ten per centum of
votes cast at the next preceding general election shall, by written
petition, signed and acknowledged by such electors before a notary
public or other person authorized to take acknowledgments or ad-
minister oaths and filed twenty days before such town meeting with
the officer charged with the duty of furnishing ballots for the elec-
tion, request such submission. If for any reason the four proposi-
[§ 16] Tne Liquor Tax Law. 39

tions provided to be submitted herein to the electors of a town
shall not have been properly submitted at such town meeting,
such proposition shall be submitted at a special town meeting
duly called, and in such case the time for the resubmission of
such propositions shall be reckoned from the date of holding the
regular town meeting at which they should have been submitted.
Such special town meeting shall only be called upon the filing
with the town clerk the petition aforesaid and upon an order of
the supreme or county court or a justice or judge thereof respect-
ively upon sufficient reason being shown therefor. Whenever the
questions provided for by this section have been or shall be sub-
mitted and voted upon at a town meeting in the year eighteen
hundred and ninety-nine, such vote or the result thereof shall not
in any way be affected or invalidated by reason of a failure to file
the petition required by law within any prescribed time. Whenever
through a failure to file any such petition within the time required
by a town clerk in any town in which such petition was presented
for filing at least ten days prior to the time of holding the town
meeting in said town; or, where such petition was or shall be
presented and filed with the town clerk, and he was or shall be
thereafter enjoined from furnishing the ballots for the submission
of said four propositions in the year eighteen hundred and ninety-
nine, and in the case of the calling of any special town meeting
under the provisions of this act upon filing the petition herein-
before mentioned and described with the town clerk, such clerk
shall within five days after the filing of such petition call a
special town meeting at a time not less than twenty days nor more
than thirty days after the filing of such petition. The town clerk
shall within five days cause to be printed and posted in at least
ten public places in such a town, a notice of such special town
meeting together with a clear and concise statement of the pur-
pose of such town meeting, and where a newspaper is published
in said town, such notice and statement shall be published in
one newspaper in such town at least five days before such town
meeting. A special town meeting may be called at any time
during any even numbered year hereafter, provided said even num-
40 Tur Lreror Tax Law. [§ 16]

bered year be the second year succeeding the year when said four
propositions were last or might have been lawfully submitted.
A certified copy of the statement of the result of the vote, upon
each of such questions submitted, shall, immediately after such
submission thereof be filed by the town clerk or other officer with
whom returns of town mectings are required to be filed by the
election law, with the county treasurer of the county, and with
the special deputy commissioner for counties containing a city
of the first class, which also contains a town, and no liquor tax
certificate shall thereafter be issued by such officers to any
corporation, association, copartnership or person to traffic in
liquor in said town under such subdivision of section eleven of
‘this act upon which a majority of the votes may have been cast
‘in the negative, except as otherwise provided in this act. It is
further provided that in any town in which at the time this act
shall become a law there is no license, it shall not be lawful for
the county treasurer, or special deputy commissioner to issue any
liquor tax certificate provided for by this act, until such town
shall have voted upon the questions provided to be submitted by
this section, and then to issue such liquor tax certificate only,
as may be in accordance with the vote of a majority of the elec-
tors on the questions submitted, but not before the first day of
May next following such vote.
Thus amended, L. 1897, chap. 312, and L. 1899, chap. 598.

Special Elections unauthorized by chap. 112, Laws 1896. (See. 16,

amended.)
Poople cr rel, Thomas vy. Sackett, 15 App. Div., 290, reversing 17
Misc., 406.
Issuance of Certificates in towns in which there was no license on March
23, TS06.
ad

County Treasurer is without authority to issue certificates in such towns
even though application therefor is correct in form.
Id.
Appeal by County Treasurer, Right of.
Id.

Issuance of Certificates in “no license” towns, March 28, 1896. Fact
that no licenses were in force conclusive. Evidence to show inclina-
tion on part of majority of commissioners to issue license is not vom-
petent.

People cr rel. Richardson v, Sackett, 17 Mise., 405.
[s$ 16] Tue Liquor Tax Law. 41

Convicted Felons, subsequently pardoned, may traflic in liquors,
Id.

Special Elections are authorized by chap. 112, Laws 1896. (Citing
Thomas v. Sackett, 17 Mise., 406, subsequently reversed. Sec. 16,
amended.)

People er rel. Fuller v. Biles.
*Lyon, J. 8. CC. (Delaware Co.)

Issuance of Certificates.—County treasurer will not be compelled to issue
certificates in * no license ” town when election is alleged to have been
improperly held.

People er rel. Fisher vy. Hasbrouck, 21 Mise., 188.
Town Meeting.—Irregularity in holding town meeting cannot be collater-
ally attacked by certiorari to compel issuance of certificates.
Id.
Town Meeting need not be kept open continuously from sunrise to sunset.
Id.

Special Town Meeting, when not regularly held.—By statute the polls are

required to be open from sunrise until sunset.
People cr ret, Richardson v. Sackett.
* Russell, J. S.C. (St. Lawrence Co.)

Town Meetings.— Annual town meetings not so required; nothing short of
fundamental variance from the object of such meetings will vitiate.

Id.

Executor.—It does not seem to be within the province of an executor to
obtain a certificate and carry on the business of a hotel. It is the
design of the Liquor Tax Law to make the proper conduct of the
business a personal liability.

Id.

County Treasurer, although acting in a ministerial capacity, should see
that the application papers present the case of a person included
among those who, by law, have the right to apply for a certificate.

Id.

Town Meeting not irregular because the polls were not kept open contin-
uously from sunrise until sunset.

People er rel, Van Sickle v, Austin, 20 App. Div., 1.

Town Board acts ministerially in receiving votes and announcing the
result, and may not be reviewed by writ of certiorari.

Id.

Election.—A recount of ballots rejected by the inspectors of election, upon
which the questions provided for by this section were duly submitted,
may be compelled under the Election Law (Laws 1896, chap. 909, secs.
111, 113, 114) by mandamus.

People er rel. Decker v, Parnite, 22 Misc., 880.

Alternative Writ of Mandamus, Insufficiency of.—Where an alternative
writ, issued ex parte, contains no allegation as to whether a proper
return was made or whether the return made contains a statement
42 Tae Lravor Tax Law. [$ 17]

that the ballots sought to be counted were declared yoid, or whether
the ballots were in fact declared void by the inspectors and so in-
dorsed; or whether the inspectors failed to count any protested bal-
lots, the writ is insufficient to justify the issuance of a peremptory
writ; and resort cannot be had to the petition or affidavits for facts
to sustain it.

Id.

Local Option.—The will of the electors of a town as expressed in a vote
upon questions of local option under the Liquor Tax Law should not
be nullified by the mistake or omission of a town clerk or other
ministerial officer in a matter of detail which does not mislead the
publie nor affect the result, as the filing of a statement of such result
which does not meet the requirements of law. Before directing the
issuance of a certificate in a town where the result is against the
traffic in liquor, an opportunity should be given to have the clerical
error rectified. (Sec. 16 amended.)

People ex rel, Leonard v. Hamilton.
*Sutherland. (Monroe County Judge.)

Petition for Resubmission of the local option questions should be filed
with the proper officer at least twenty days before the town meeting,
in compliance with section 52 of chapter 481, Laws of 1897. (Sec. 16
amended.)

People cr rel. Hovey v. Town Clerk, 26 Misc., 220.

“Wo License”? Town, What is a.—If no licenses were actually in force on
March 23, 1896, the county treasurer is not authorized to issue certifi-
cates in that town, notwithstanding the fact that an election had been
held immediately prior thereto, and a commissioner of excise sup-
posed to be in favor of granting licenses had beeen elected and sub-
sequent to March 23, 1896, a license had been granted.

In re Wilbur v. Welling.
In re Wilbur v. Bennett.
In re Wilbur v. Jackson.
* Stover, J. 8. C. (Washington Co.)

“No License’? Town.—License unlawfully issued by excise commission-

ers in town of Mina, Chautauqua county, in March, 1896, revoked.
People ex rel, Skellie v. E.ccise Commissioners, 17 App. Div., 621.
For issuance of certificates in “no license” towns see cases cited
under see. 19.
For reyocation of certificates in ‘‘no license” towns see cases cited
under sec. 28.

§ 17. Statements to be made upon application for liquor tax
certificates.—Every corporation, association, copartnership or
person liable for a tax under subdivisions one, two, three or six
of section eleven of this act shall, on or before the first day of
[§ 17] Tue Ligvor Tax Law. 43

May of each year, or if now holding a license legally granted by
any board of excise, then on or before the termination of such
license, prepare and make upon the blank which shall be fur-
nished by the county treasurer of the county and in counties con-
taining a city of the first class by the special deputy commis-
sioner for such county, upon application therefor, a statement
which shall be given to such county treasurer or special deputy,
signed and sworn to by such applicant or applicants, or by the
person making such application in behalf of a corporation or
association, stating:

1. The name of each applicant, and if there be more than one
and they be partners, also their partnership name, and the age
and residence of the several persons so applying, and the fact as
to his citizenship.

2. The name and residence of every person interested or to be-
come interested in the traffic in liquors for which the statement
is made, unless such applicant be a corporation or association, in
which case the person making the application in behalf of the
corporation or association shall set forth, instead, the name of
the corporation or association, the state under the laws of which
it is organized, and the nature of his authority to act for such
corporation or association.

3. The premises where such business is to be carried on, stating
the street and number, if the premises have a street and number,
and otherwise such apt description as will reasonably indicate
the locality thereof, and also the specific location on the premises
of the bar or place at which liquors are to be sold.

4. Under which subdivision of section eleven of this act the
traffic in liquors is to be carried on, and what, if any, other busi-
ness is to be carried on in connection therewith, or on the same
premises, by the applicant or any other person; and also what, if
any, other business is to be carried on by the applicant or by
another in any room adjoining, which is not entirely separated
from the room in which the traffic in liquors is to be carried on,
by solid partition at least three inches thick extending from floor
to ceiling, without any opening therein.
44 Tue Liquor Tax Law. [$ 17]

5. Anda statement that such applicant has not been convicted
of a felony; has not had a license revoked under the laws in force
immediately prior to March twenty-third, eighteen hundred and
ninety-six, by reason of a violation of such laws; has not been
convicted of a violation of this law within five years prior to the
date of such application; doves not,as owner or agent, carry on, or
permit to be carried on, nor is interested in any traffic, business
or occupation, the carrying on of which is a violation of law, and
may lawfully carry on such traffic in liquors upon such premises,
under such subdivision, and is not within any of the prohibitions
of this act.

6. There shall also be so filed simultaneously with said state-
ment, a consent in writing that such traffic in liquors be so car.
ried on in such premises, executed by the owner of the premises,
or by his duly authorized agent, and acknowledged as are deeds
entitled to be recorded; except in such cases where such traffic in
liquors was actually lawfully carried on in said premises so de-
scribed in said statement on the twenty-third day of March,
eighteen hundred and ninety-six, in which case such consent shall
not be required.

7. If such traffic is to be carried on in any building or place
owned by the public, or in any building or place situate on land
owned by the public such applicant or applicants shall at the
same time file with such county treasurer, or special deputy, the
written consent of the authorities having the custody and control
of such building, and of the land on which it is situated for the
traffic in liquors therein.

8. When the nearest entrance to the premises described in said
statement as those in which traffic in liquor is to be carried on is
within two hundred feet, measured in a straight line, of the near-
est entrance to a building or buildings occupied exclusively for a
dwelling, there shall also be so filed simultaneously with said
statement a consent in writing that such traffic in liquors be so
carried on in said premises during a term therein stated, executed
by the owner or owners, or by the duly authorized agent or agents
of such owner or owners of at least two-thirds of the total num-
[§ 17] Tue Liquor Tax Law. 45

ber of such buildings within two hundred feet so occupied as
dwellings, and acknowledged as are deeds entitled to be recorded,
except that such consent shall not be required in cases where
such traffic in liquor was actually lawfully carried on in said
premises so described in said statement on the twenty-third day
of March, eighteen hundred and ninety-six, nor shall such consent
be required for any place described in said statement which was
occupied as a hotel on said last-mentioned date, notwithstanding
such traffic in liquors was not then carried on thereat. When-
ever the consent required by this section shall have been obtained
and filed as herein provided, unless the same be given for a
limited term, no further or other consent for trafficking in liquor
on such premises shall be required so long as such premises shall
be continuously occupied for such trafic.

9. If the traffic in liquors is to be carried on in connection with
the business of keeping a hotel, the applicant shall also show by
his application that all the requirements of section thirty-one
hereof, defining hotels, have been complied with.

10. When such applicant shall be a duly licensed pharmacist
desiring to traffic in liquors as such, under subdivision three of
section eleven of this act, he shall file with such county treasurer,
or special deputy commissioner, in addition to the other state-
ments required by this act, a verified statement also showing that
said applicant is a licensed pharmacist in good standing, actually
carrying on and doing business as a pharmacist on his own ac-
count at the place or store where he desires to so traflic in liquor,
that the principal business which will be transacted by said ap-
plicant in said place or store, during the period to be covered by
the certificate applied for, is the dispensing and retailing of drugs
and medicines, that said applicant has not, during the year last
past, allowed any liquor so sold on said place or store to be drunk
therein, or otherwise violated any of the provisions of this act.
Every corporation, association, copartnership or person liable for
a tax under subdivision four of section eleven of this act shall,
on or before the first day of May of each year, or if now holding
a license from the comptroller of the state, then on or before the
46 Tue Liquor Tax Law. [$17]

termination of such license, prepare and make upon a blank,
which shall be furnished by the state commissioner of excise,
such statements in regard to carrying on such traffic as the com-
missioner may require, including the statements required under
clauses one, two and five of this section.

Thus amended, L. 1897, chap. 312.

False Statements.—Where a false statement has been made by an ap-
plicant for a liquor tax certificate as to the persons interested or to be
interested in the business of trafficking in liquors thereunder, the
certificate should be revoked and cancelled. It is immaterial whether
the statement was made intentionally and with a view to deceive the
officer charged with the duty of issuing the certificate when the ap-
plication was correct in form. ‘“‘ Whatever may have been the mo-
tives by which the petitioner has been actuated in instituting these
proceedings, it is the duty of the court to comply with the require-
ments of the statute, without regard to any feelings of rancor and
spite between the parties.”

In re Fall v. Meehan, 26 Misc., 611, affirmed (without opinion) 37
App. Div.

Evidence.—To connect a person as owner or partner in a saloon, in au
action for the price of goods there delivered, it is competent to show
that a liquor tax certificate was issued in his name and posted in the
saloon.

Gottschalk v. Shoch, 56 N. Y. Supp. 188.

Location of Premises, When sufficiently stated in application.—‘ Elm-

wood Park.”
In re Keene v. Toole.
*McLennon, J. 8. C. (Onondaga Co.)

False Statement as to traffic prior to March 23, 1896, Effect of.
Id.
Consent of Landlord may be filed subsequent to application as of date
of such application by order of court.
Id,

Presumption.—Law will not presume that a certificate is issued for a
place in which traffic will be unlawful rather than another where the
trafic may be lawful when the application is so equivocal that it
may apply to either place.

Id.

False Statement as to the number of dwelling owners within prohibited

distance, not material. (l’orm of application blank changed.)
In re Johnson vy. Mayle, 18 Misc., 498.
{§ 17] Tae Liquor Tax Law. 47

Consents.—If applicant through mistake or neglect fails to comply with
the provisions of subdivision 8, but subsequently obtains and files
the required consents, the court is authorized to exercise its discretion
and decline to cancel the certificate.

Id.

Surrender of Certificate, which is before the courts for cancellation, must

not be accepted by a county treasurer. (Sec. 25, amended.)
Id.

Statement as to the number of dwellings within two hundred feet of
applicant’s intended place of business is material because the officer
charged with the duty of issuing certificates is bound thereby and
has no discretion.

In re Bridge v. Mohrmann, 36 App. Div.,—attirming (without opin-
ion), 25 Misc., 218.

Consents not Filed with application can not be made effective by filing
them subsequent to issuance of certificate. Inasmuch as the officer
issuing the certificate is bound by the statements in the application,
the applicant should be. It was upon the representation of its truth-
fulness that the certificate was issued.

Id.

Exemption from requirements of statute as to consents is lost by discon-
tinuance of traffic in liquors. Statement made in application that
premises were occupied for such traffic from 1882 until March, 1897,
is of no avail to applicant for certificate in August, 1898.

Id.

Measurements should be taken in a straight line from point to point, as
upon the radius of a circle, of which the nearest entrance of the
premises where the business was to be carried on is the center, dis-
regarding all obstructions in the course.

Id.

Practice.—Appointment of a referee to take testimony and report the
evidence to the court is unnecessary when the affidavits sustaining
the allegations of the petition are served with such petition and no
statement of fact therein set forth is controverted by the affidavits of
the respondent.

Id.

Building Used Exclusively as a Dwelling.—A dwelling which is a ren-
dezvous of men and women of questionable reputation and has been
used for immoral purposes and a public resort is not a “ building
used exclusively as a dwelling.”

In re Hyde v. McAllister. :
* Woodward, J. 8. C. (Chautauqua Co.)

False Statements that traffic in liquors was carried on at applicant’s
place of business on March 23, 1896, and that there were no dwellings
within 200 feet of such place are not material when as a matter of
fact the only dwelling within such distance is a disorderly house.

Id.
48 Tue Lievor Tax Law. [§ 17]

False Statements.—The only “material” statement for whose falsity a
certificate can be revoked must be one which an applicant was re-
quired to make by section 17 of the Liquor Tax Law. Statement by
applicant as to the number of dwellings within 200 feet of his place
of business is not required ly said section. He is simply required to
file certain consents. It is for the county treasurer to dctermine as a
question of fact whether the necessary consents had been obtained.
It is not required that the application disclose the fact upon its face
and even if it did purport to do so the county treasurer was not bound
thereby (following People er rel. Anderson v. Hoag, 11 App. Div., 74;
but see People ex rel. Belden Club vy. Hilliard, 28 App. Div., 140, and In
re Bridye v. Mohrmann, 36 App. Div.—afirming 25 Mise., 213.

In re Lyman y. Gillett, 23 Mise., 710.

License.—Defects in application therefor cannot be cured on application
for writ of certiorari. (Chap. 401, Laws 1892.)

People ex rel. Sprague v. Excise Board, 91 Hun, 94.

“Building Used Exclusively as a Dwelling; ”’ Test.—Where a portion
of a building is used for the purpose of a general business or the
general practice of a profession, to which the public is invited, it
cannot be said to be used exclusively for residential purposes. Physi-
cian’s residence with office therein is not such a building.

In ve Russell vy. Noonan,
* Stover, J. S. C. (Washington Co.)

Building Used Exclusively as a Dwelling, House formerly used as dwell-
ing but vacant when consent was given by owner is a. teu

In re Aldous v. Goodwin.
* Russell, J. S. CG. (St. Lawrence Co.)

Building Used Exclusively as a Dwelling, A vacant building to all in-

tents and purposes used or to be used as a dwelling is a.
In re Ruland v. Considine, 21 Misc., 504.

Same, A building occupied by a person who is a dressmaker by trade and

does more or less sewing in the house, but has no sign out, is the.
Id.

Measurements; How Taken.—Measurements made along the ground to
the foot of a stoop, and then at an angle up the stoop to the door are
not within the meaning of the statute. “The actual length of a
straight line stretched from one entrance to another, regarded as
running through all obstructions in the course, is the measurement
required.”

Id.

“ Building Used Exclusively as a Dwelling, ’”’? A summer boarding house

is a.
In re Smith v. Merrill.
* Dickey, J. 8S. C. (IXings Co.)

False Statement, as to consents is material.

Id,
[§ 17] Tue Liquor Tax Law. 49

Certificate will be revoked unless law is strictly complied with.
Id.

“ Building Used Exclusively as a Dwelling means a building, all of
which, considered as a whole in its general and preponderating use, is
designed for and devoted to occupation as a diwelling, as a dwelling
of its, kind would be ordinarily used, and to the exclusion of any dis-
tinct portion thereof being openly and habitually devoted to some
other purpose, as that of business.” “Tt could not have been the
intention of the Legislature that a person’s dwelling house should lose
the benefit of the provision because occasionally or even habitually
the occupant, as a lawyer, devoted a room intended and used as his
private Library to working upon his cases, or as a washerwoman,
devoted the room intended and used for her kitchen to doing some of
her washing.”

In re Lyman v. Baldicin, 26 Mise., 568.

“Building Used Exclusively as a Dwelling,” a division of what would
be ordinarily Known as a block of several buildings which has no in-
side communication with other divisions of the block and which of
itself is and has been used exclusively as a flat for dwelling purposes
should be treated as a separate and distinct building, and the use of
other divisions of the block for business purposes does not deprive it
of its character as a private dwelling.

Id.

Measurement; How Taken.—\When the door of the nearest entrance of a
place where the trattic in liquors is carried on is in a recess twelve
jnches south of the north line of the building and measurement is to
be taken to the nearest entrance of a dwelling in a southerly direction
from said place, and when the distance from the door to said dwelling
is 199 feet and from the door step it is 200 feet, to hold that the
measurement should be taken from the door, instead of the door step,
would be ap over strained and hypercritical construction of the act.

In re Lyman v. Garrison, 24 Misc., 552.

Dwellings; What are Bona Fide.—“ it is not the size or the material of
which a building is constructed, but the purpose to which it is de-
voted, that is the controlling factor under this statute. A dwelling
may be humble and inexpensive, yet as much a domicile as a mansion,
But to hold that buildings of this character, tenanted for the first on
the eve of an application for a certificate, by men without families
or fixed place of abode, are to be regarded as dwellings for the pur-
pose of obtaining and holding a certificate would be farcical.”

Id.

Law Requiring Consents should not be construed harshly as against the
holder of a certificate, nor interpreted so loosely as to emasculate its
restrictive provisions and break down that protection which it gives
to adjacent property owners, the public and to the dealer who honestly
complies with all its conditions as against one who seeks to evade it.

Id.
50 Tur Liquor Tax Law. [§ 17]

Consent of Landlord.—Exception contained in sub. “er” of sec. 17, ap-
plies only to such tenants of liquor stores who were such on March 23,
1896.

People er rel. Reusse v. Michell.
* Dickey, J. 8. C. (Sings Co.)

Consents required by subdivision eight of section seventeen must be ex-
ecuted by the person or persons holding the legal title to the dwelling
or dwellings within 200 feet of a place where the traffic in liquors is
to be carried on, or by their duly authorized agents; the consent of a
lessee merely is not suflicient, and a liquor tax certificate obtained on
the filing of such consent may be revoked and cancelled.

In re Sherry v. Van Ansdale, 25 Mise., 361.

Consent of Tenants in Common counts as but one consent for each dvwell-

ing.
in ve Harder v. MeNeainee,
* Edwards, J. 8. C. (Columbia Co.)

Abandonment of trattic in a place where traftic was actually lawfully
carried on March 23, 1896, deprives the place of its privileged charac-
ter under sub. 8 of section 17 of the Liquor Tax Law. The privilege
is personal with the one there trafficking in liquor on said date.

In re Rilthie v. Samuelly, 18 Mise., 341.

Abandonment of trattic in a place where traffic was actually lawfully
earried on March 23, 1896, deprives the place of its privileged charac-
ter under sub. 8 of section 17 of Liquor Tax Law.

People ex vel. Sireeney v. Lanimerts, 18 Mise., 348; affirmed (without
opinion), 14 App. Div., G28,

Abandonment, (essation of traffic for nineteen days is.

Id,

Consents.—The amendments made to subdivision 8 of section 17 of the
Liquor Tax Law providing that “ whenever the consent required by
this section shall have been obtained and filed as herein provided,
unless the same be given for a limited term, no further or other con-
sent shall be required as long as such premises shall be continuously
occupied for such traffic.” have no retroactive force; consents obtained
for a liquor tax certificate issued prior to such amendment do: not
inure to the benefit of a certificate obtained subsequently thereto,
and make consents to that certificate unnecessary.

In ve MacVickar v. Riley, 21 Mise., 388.

Buildings Used Exclusively as Dwellings, Sham buildings constructed
and temporarily occupicd for the purpose of producing necessary con-
sents and avoiding the provisions of this section are not.

ds

Consents of adjoining dwelling owners.—County treasurer acts judicially

in determining how many consents are required. (Sec. 19, amended.)
People ex rel. Anderson Vv. Hoag, 11 App. Div., 74.
{$ 18] Tue Liquor Tax Law. Bl

Felon convicted three years previous may not hold a certificate.
In ve Johnson vy. Fogarty & Ryan.
* Werner, J. 8. C. (Ontario Co.)
False Statement.—Nesative answer to question + (old form statement of
1896) as to * other business ” is not false when the business of keeping
a hotel is to be engaged in by applicant in connection with traftic in
liquor when question 8 describes the property where traffic is to be
carried on as a “* hotel.”
Id.
False Statement as to consents, material.
Id.
“Building Used Exclusively as a Dwelling ” defined.—Not a store build-
ing with tenant in upper story.
Id.
Measurement to be taken in a straight line.
Id.
Entrance defined.—Door with knobs taken off, and door nailed up, is still
an entrance.
Id.
Measurement; how taken.
People ex rel. Clausen v, Murray, 5 App. Diy., 441; affirming 16

Mise., 398.
Measurement.—How taken when barroom is in the second story of a
building.

In re Wicker v. Underhill, 17 Mise., 19.
Entrance.—Promise to close, nor is locking door sufficient.
People cr rel. Macy v. Murray, 5 App. Div., 66.
Measurement.—How taken when barroom is on second floor of a building.
Id.
Entrance, A door closed and locked is still an.
In re Macy, 5 App. Div., 70.
For cases relating to entrance, measurements and abandonment, sre also
Section 24.

§ 18. Bonds to be given.— Each corporation, association, co-
partnership or person taxed under this act, shall, at the time of
making the application provided for in section seventeen of this
act, file in the office of the county treasurer of the county in
which such traffic is to be carried on, or if in a county containing
a city of the first class with the special deputy commissioner for
such county, or if the application be under subdivision four of
section eleven of this act, with the state commissioner of excise,
a bond to the people of the state of New York, in the penal sum
of twice the amount of the tax for one year upon the kind of
52 Tae Liguor Tax Law. [S$ 18]

traffic in liquor to be carried on by such applicant, where carried
on, but in no case for less than five hundred dollars, conditioned
that if the tax certificate applied for is given, the applicant or
applicants will not, while the business for which such tax certifi.
cate is given shall be carried on, suffer or permit any gambling
to be done in the place designated by the tax certificate in which
the traffic in liquors is to be carried on, or in any yard, booth,
garden or any other place appertaining thereto or connected
therewith, or suffer or permit such premises to become disorderly,
and will not vielate any of the provisions of the liquor tax law;
and that all fines and penalties which shall accrue during the
time the certificate applied for is held, and any judgment or judg-
ments recovered therefor, will be paid, together with all costs
taxed or allowed. Such bond shall be executed by each such
applicant, and if given by a corporation or association, by some
person or persons duly authorized so to do as principal, and by
at least two sureties residents of the town or city in which the
premises are where such traffic is to be carried on, one of
whom shall be a freeholder, or instead of such sureties, by a cor-
poration duly authorized to issue surety bonds by the laws of
this state. The bond, if given by two sureties, shall have an-
nexed thereto or indorsed thereon the affidavit of each surety
that he is worth double the penal sum named in such bond
over and above his property exempt by law from levy and sale
upon an execution and over and above his just debts and liabily-
ties. The state commissioner of excise may at any time without
previous prosecution or conviction for violation of any provision
of the liquor tax law, or for the breach of any condition of said
bond, commence and maintain an action, in his name, as such
commissioner, in any court of record in any county of the state,
for the recovery of the penalty for the breach of any condition of
any bond, or for any penalty or penalties incurred or imposed for
a violation of the liquor tax law, and all moneys recovered in such
actions shall be paid over and accounted for in the same manner
as are moneys collected under subdivision four of section eleven

of this act.
Thus amended, L. 1897, chap. 312.
[s 18] Tax Liqvor Tax Law. 53

Action on Bond given under section 18, chapter 112, Laws 1896, before
amended by chapter 812, Laws 1897.—\Who may bring.—While a
statute containing obscure or doubtful provisions for its execution
cannot be held defective, because the Legislature sees fit subsequently
to amend it in those particulars—yet the amendment to this section
explicitly conferring authority upon the State Commissioner of Excise
nay be considered as interpreting the original act and it must be
assumed that the Legislature was of the opinion that the original
statute Was imperfect and needed the amendment to give it eflicacy.
(Section 18, amended.)

People cx rel. Lyman v. American Surety Co. and Boone.
*Watson M. Rovers, referee. (Onondaga Co.)

Action on Bond given under section 18, chapter 112, Laws of 1806, which
is silent as to the manner of its enforcement, may be maintained by
the State Commissioner of Excise although the bond was given and
the breaches complained of occurred prior to the amendment of said
act by chapter 312, Laws 1897, making the bond enforceable in an
action brought by the State Commissioner of Excise.

Lyman vy. Schenck and Rochester Title Insurance Co., 37 App. Div.,
23)

Liability of Surety in action upon bond.—The provisions of section 18,
chapter 112, Laws 189G, and the bond given thereunder which sub-
stantially follows the language of the section, make the liability of the
surety for the full penalty of the bond fully established upon proving
that the principal violated the Liquor Tax Law as alleged in the
complaint. Liability of the principal for a fine or penalty is not a
condition precedent to the liability of the surety.

Id.

Action of Bond.—When several violations of the Liquor Tax Law are set
forth in the complaint as specific breaches of the various conditions
of the bond, they do not constitute separate causes of action to be
so stated and numbered. “A right of action inures upon the breach
of any one of the conditions of the bond. The cause of action is the
same upon the breach of all conditions.” ‘It matters not whether
the recovery be limited to the damages sustained by the various
breaches alleged or whether the sum named in the bond be treated as
liquidated damages. In either aspect the cause of action is single.
The action must not be confused with one to recover statutory penal-
ties. It is upon the surety’s contract to pay a specific sum of money.”

Lyman v. Broadway Garden Hotel & Cafe Co. and Bidelity and De-
posit Co., 33 App. Div., 130, reversing order of
* Scott, J. 8S. C. (New York Co.)

Action on Bond.—The inherent power of the Supreme Court to regulate
the venue of actions is not infringed by the provisions of this section,
allowing the State Commissioner of Excise “to commence and main-
tain’ an action in any court of record in any county of the State for
54 Tue Lietor Tax Law. [$ 18]

the recovery of the penalty of a bond executed under this section.
There is a presumption against an intention on the part of the
Legislature to effect such infringement. Such an intention must be
axnieeeil in clear and unequivocal terms. There must be express
nevative words or the implication must be necessary and irresistible.
Lyman v. Gramercy Club and Midelity and Deposit Co, of Maryland,

28 App. Div., 80.

Order to Change Venue defective in that both defendants, principal and
surcty of the bond did not join in the motion, and no reason is given
why both did not join. ‘The rule is, that a motion to change the
place of trial of an action for the convenience of witnesses must be
made by all the defendants who defend, unless some reason is shown
why all did not join.”

Id.

Affidavits must also contain allegations that those facts can be proved
by those witnesses by whom defendant states that he expects them to
be proven,

Id.

Names, Specific Address and Occupation of necessary and material wit-

nesses must be disclosed in moving papers.
Id.

Character of Action.—<Action upon a )ond is not one ‘ to recover a penalty
or forfeiture imposed by statute” but one ‘upon a contract obliga-
tion, to recover the penalty imposed, or assumed, by the instrument.”

Id.

Gambling.—The maintenance of a machine which is commonly called a
“slot machine ” and so constructed that whenever a nickel is placed in
the slot aud the lever of the machine pulled down, it sets the ma-
chine in motion, and whether the person who puts his nickel in the
slot will gain more than he dropped in or lose all that he put in de-
pends upon chance, is in violation of section 344 of the Penal Code,
and to maintain such a machine in a place for which a liquor tax
certificate has been issued is in violation of the Liquor Tax Law and
in breach of the conditions of the bond filed with the application for
such certificate.

Lyman vy. Brucker and Rochester Title and Guarantee Co., 26 Mise.,
O04.

Form of Bond required of applicant for liquor tax certificates, series 1898,
“contains all the essential requirements of the statute and no more.
The bond was intended to conform to the provisions of the statute,
and if it conforms in substance it is sutticient, 4A strict and technical
conformity to the statute is not essential to its validity. It is no
objection to the bond that it was broader in its terms than was re-
quired so long as the plaintiff dovs not seek to enforce the additional
[§ 18] Tue Lrqvor Tax Law. 55

obligation.” If the bond which has heen tiled by an applicant for a
liquor tax certificate docs not mect the requirements of the statute
and he neglects to institute proceedings under section 730 of the Code
of Civil Procedure to have it corrected until an action is brought upon
the bond, the obligors are estopped from questioning its validity.

Id.

Gambling.—The principal on a liquor tax bond is required not only to
observe Sec. 345 and See. 344 of the Penal Code, but must not suffer
“any gambling’ in the premises. The purpose of the bond is not to
secure the people against actual pecuniary loss resulting from viola-
tions of the law. ‘The people sustain no direct pecuniary injury from
a game of cards for money between private individuals in a saloon;
and yet just such an act was one of those which the bond was de-
signed to prohibit. ‘It is practically a bond for the principal’s good
behavior as defined in the conditions.”

Lyman vy. Fidelity and Deposit Co. of Maryland impleaded with
Shenandoah Social Club.
* Barrett, J. 8. C., writing opinion of Appellate Iivision, First
Department.

Amount of Recovery.—An action may be brought by the State Commis-
sioner of Excise to collect a judgment for a fine or penalty imposed
on the principal, and the sureties having in effect contracted to pay
any such judgment, to the extent of the full penalty of the bond, it is
unnecessary to go behind it and prove the offense which resulted in
the judgment. An action may, on the other hand, be brought to
recover the full penalty of the bond because of a breach of one or
more of its prescribed conditions which must be established by in-
dependent evidence. The bond was clearly intended to cover the two
contingencies and the two remedies. Judgment for the full penalty
($1600) should be affirmed.

Id.

Action on Bond.—Judgment for full penalty of bond affirmed as in case of

Lyman vy. Fidelity and Deposit Co. impleaded with Shenandoah Social

Club.
Lyman vy. Fidelity and Deposit Co. of Muryland impleaded with
Gramercy Club.
* Barrett, J. 8. C., writing opinion of Appellate Division, First

 

Department.

Corporation Principal.—It having been recited in the bond that the prin-
cipal, Gramercy Club, was a corporation, the obligors are estopped
from denying that recital. Furthermore violations by an individual,
who purchased a club charter, organized a fake club and conducted
the business, who was either the agent of the corporation or the cor-
poration sole is in breach of the conditions of the bond.

Id.
56 Tue Lievor Tax Law. [$ 19]

Action on Bond.—Several alleged violations of the Liquor Tax Law as
set forth in a complaint, do not constitute separate causes of action.
“ But one cause of action is alleged—the breach of the condition of the
bond—and but one amount is recoverable by the plaintiff in these
actions for one or for all of these violations, and the presence of
several cumulative grounds for the breach of the condition of the bond
does not render the complaint severable into more than one cause of
action.”

Lyman v. Plymouth Social Club and American Surety Co.
Lyman v. Unity League and American Surety Co.
* Bischoff, J. 8. C. (New York Co.)

Conclusions of Law.—Allegations “in violation of the Liquor Tax Law
and a breach of the conditions of the bond” are irrelevant as the mere
statement of conclusions of law and should be stricken out.

Id. ;

Costs.—Taxation and retaxation where mileage for same witnesses have
been taxed in another action.

Lyman v. Young Men's Cosmopolitan Club, et al. 38 App. Diy., 220.
reversing order of
*Lawrence, J. 8. C. (New York Co.)

Practice.—Motion to strike out conclusions of law in a complaint and for

bill of particulars granted.
Lyman vy. Zimbrick and Fidelity and Deposit Co. of Maryland.
* Dunwell, J. 8. C. Conroe Co.)
Disorderly House.—What charge of keeping implies.
People er rel. Penny v. Board of Excise, 17 Mise., 98.

Disorderly House.—Revocation of certificate because of keeping. (See

cases cited under sec. 2s.)

§ 19. The payment of the tax and issuing of the tax certifi-
cate —When the provisions of sections seventeen and eighteen of
this act have been complied with and the application provided for
in section seventeen is found to be correct in form, and does not
show on the face thereof that the applicant is prohibited from
trafficking in liquor under the subdivision of section eleven under
which he applies, nor at the place where the traffic is to be car-
ried on, and the bond required by section eighteen is found to be
correct as to its form and the sureties thereon are approved as
sufticient by the county treasurer, or if in a county containing a
city of the first class by the special deputy commissioner for such
county, then upon the payment of the taxes levied under section
eleven of this act the county treasurer of the county, and in a
county containing a city of the first class, the special deputy com-
{§ 19] Tue Liquor Tax Law. 57

missioner for such county, or if the application be made under
subdivisions four or five of section eleven of this act, the state
commissioner of excise, shall at once prepare and issue to the
corporation, association, copartnership or person making such
application and filing such bond and paying such tax, a liquor
tax certificate in the form provided for in this act, unless it shall
appear by a certified copy of the statement of the result of an
election held on the question of local option, pursuant to section
sixteen of this act, in and for the town where the applicant pro-
poses to traffic in liquors under the certificate applied for, that
such liquor tax certificate can not be lawfully granted, in which
case the application shall be refused.

County Treasurer is a ministerial officer.
People ex vel. Rochester Whist Club vy. Hamilton, 17 Mise,,. 11,

County Treasurer has no judicial or discretionary power which authorizes
him to refuse to grant a certificate in a case where the preliminary
requirements have been complied with.

People ex rel. Hartigan v. Macy.
* Longley. (Columbia County Judge.)

County Treasurer has no discretionary power in the granting or refusal
of a certificate.

People ex rel. Action v. Corkhill,
* Richardson. (Seneca County Judge.)

County Treasurer has no power to try an issue of fact. When applica-
tion conforms to the provisions of the statute he has no discretion
and is bound to issue the certificate.

People er rel. Anderson v. Hoag.
*TXeogh, J. S. ©. (Westchester Co.)

Order denying writ of certiorari in this case, appealed from and
affirmed, but Appellate Division held that a county treasurer acted
judicially in determining how many consents were required by sub. 8
of sec. 17. (Sec. 17, amended.)

People er rel. Anderson v. Hoag, 11 App. Div., 74.

Issuance of Certificates may not be refused under section 19 of chapter
112, Laws of 1896, as amended hy chapter 312, Laws of 1897, “* when
the provisions of section 17 and 18 have been complied with and the
application provided for in section 17 is found to be correct anh OnE
and does not show on the face thereof that the applicant is prohibited
from trafficking in liquor,” ete. ‘The right of the applicant to a
liquor tax certificate is made to depend altogether upon the aan
ment contained in the application, thus taking away any discretion
58

‘se Liquor Tax Law. [§ 19]

that might have resided in the officers empowered to issue the certifi-
cate” before the amendment of 1897 (see People er rel, Anderson v.
Hoag, 11 App. Div., 74) the purpose of which was doubtless * to pre-
yent any other influence operating upon those authorized to grant
certificates than the statements of the applicants, made under the
responsibilities and subject to the penalties imposed by the statute
for making false representations or for carrying on unlawful business
under the cover of an issued certificate.’ If the applicant is not
entitled to hold the certificate it may be revoked and cancelled. (See
In re Lyman v. Belden Club, 83 App. Div., 640.)

People ex rel. Belden Club vy. Hilliard, 28 App. Div., 140, attirming

50 N,. Y., Supp., 909.

Issuance and Revocation of Certificates.—Inasmuch as the officer charged

with the duty of issuing certificates is bound by the statements in the
application for the certificate, having no discretion in the matter, the
applicant himself should also be. It is upon the representations of
their truthfulness that a certificate is issued. Consents not filed with
the application, therefore, cannot be made effective by filing them
after the issuance of a certificate.

In re Bridge v. Mohrmann, 86 App. Div.—affirming (without opin-

ion) 25 Mise., 213.

False Statements.—Tbe only ‘‘material” statement for whose falsity a

Issuance of Certificates in ‘‘no license” towns.

certificate can be revoked must be one which an applicant was re-
quired to make by section 17 of the Liquor Tax Law. Statement by
applicant as to the number of dwellings within 200 feet of his place
of business is not required by said section. He is simply required to
file certain consents. It is for the county treasurer to determine as
a question of fact whether the necessary consents had been obtained.
It is not required that the application disclose this fact upon its face,
and even if it did purport to do so the county treasurer was not bound
thereby (following People ex rel. Anderson v. Hoag, 11. App. Div., 74;
but see People er rel, Belden Club v. Hilliard, 28 App. Div., 140 and
in re Bridge vy, Mohrmann, 386 App. Div.—affirming 25 Miss., 213.)
In ve Lyman v. Gillett, 23 Mise., 710.

 

Tact that no licenses
were in foree March 23, 1896, conclusive. Evidence to show inclina-
tion on part of majority of Excise Commissioners to issue license is
not competent.

Prople cx rel, Richardson vy. Sackett, 17 Mise., 405.

Issuance of Certificates in ‘no license” towns.—County treasurer is

without authority to issue.

People er ret. Thomas v. Suckett, 15 App. Div., 290, reversing 17
Misc., 406.
[$ 20] Tae Lievor Tax Law. 59

Issuance of Certificates in “no license ” towns.—County treasurer is not
authorized and will not be compelled by certiorari to issue certificates
in towns where the propositions contained in section 16 were sub-
mitted at a duly appointed town meeting and a return of the votes
cast shows that certificates may not lawfully be issued in said town,
notwithstanding the fact that it may be contended that such election
was illegal or that the propositions of local option were not properly
submitted,

People ex rel. Fisher v. Hasbrouck, 21 Mise., 188.

Issuance of Certificates in towns where the result of the yote upon
“questions submitted ” is in the negative. The county treasurer acts
ministerially and may not refuse to issue a liquor tax certificate
upon application papers which on their face show that the applicant
is entitled thereto * unless it shall appear by a certified copy of the
statement of the result of an election held on the question of local
option that such liquor tax certificate cannot be lawfully granted.”
A mere statement of the result by the town clerk is insufficient. The
“statement” referred to is the more formal document mentioned in
section 111 of the General Election Law which is signed by the board
of canvassers, who certify that “the foregoing statement is correct.”
This statement is then filed with the town clerk as a permanent
record. There should be filed with the county treasurer a copy of
this original canvass of the votes upon “ questions submitted;” the
certificate ef the correctness of the statement and the signatures of
the board of canyassers to which should be attached the certificate
of the town clerk that the same is a true copy of the original state-
ment on file in his oftice. Before directing the issuance of a certifi-
eate in a town where the result is against the traffic in liquor and an
insufficient statement thereof has been filed with the county treasurer,
an opportunity should be given to have a certified copy of such state-
ment filed. (Nec. 16 amended.)

People er rel, Leonard vy. Hamilton.
*Sutherland. (Monroe County Judge.)

Issuance of Certificates.—The decision of a justice of the Supreme Court
in certiorari proceedings to compel the issuance of certificates is final.
(See, 28, amended.)

People er rel. Holz v. O'Grady, 12 App. Div., 625.

§ 20. Form of liquor tax certificate.— The liquor tax certifi-
cates shall be furnished by the state commissioner of excise to
the several county treasurers, and to the special deputy commis-
sioners and shall be lithographed or engraved in a suitable man-
ner, and on durable paper, and of the following form:
60 Tur Liquor Tax Law. [$ 20]

Series of.... (A suitable device inserted.) Series of....

STATE OF NEW YORK.

Liquor Tax Certificate.

the business of trafficking in liquor under subdivision........ of
section eleven of the Liquor Tax Law.

The business to be carried on at.... 2... 6. cee eee eee eens , in
the usuveviostae Ob ica tile Sada Sab Hao SE , for the period repre-

Special Deputy Commissioner
for the county of..........
or
County Treasurer of......... County.

Severe penalties are imposed for neglect or refusal to place and
keep this certificate conspicuously in your place of business.

Attached thereto on the left as a part thereof shall be twelve
coupons, one for each mouth of the tax year. On the one on the
extreme left shall be printed:

“Coupon for liquor tax certificate number.... for May,....,”
and each coupon shall be similarly printed except as to the
month. <A tax certificate similar in form shall be issued by the
state commissioner of excise, to those applying under subdivision
four of section eleven of this act.
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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Coupon for LIQUOR TAX CERTIFICATE No. for April, 1897.
Coupon for LIQUOR TAX CERTIFICATE No. for March, 1897.
Coupon for LIQUOR TAX CERTIFICATE No. for Feb., 1897.
Coupon for LIQUOR TAX CERTIFICATE No. for Jan., 1897.
Coupon for LIQUOR TAX CERTIFICATE No. for Dec., 1896.
Ngee 2 eye easy Bee gon Cee
Coupon for LI@UOR TAX CERTIFICATE No. for Nov., 1896.
Coupon for LIQUOR TAX CERTIFICATE No. for Oct., 1896.
PNT Pn setae ees ees tine
Coupon for LIQUOR TAX CERTIFICATE No. for Sept., 1896.
Coupon for LIQUOR TAX CERTIFICATE No. for Aug., 1896.
Coupon for LIQUOR TAX CERTIFICATE No. for July, 1896.
Coupon for LIQUOR TAX CERTIFICATE No. for June, 1896.
for May, 1896.

Coupon for LIQUOR TAX CERTIFICATE No.

 

 

 
62 Tue Liquor Tax Law. [§ 21]

¢ 21. Posting liquor tax certificates.— Before commencing
or doing any business for the time for which the excise tax is
paid and the certificate is given, the said liquor tax certificate
shall be posted up and at all times displayed in a conspicuous
place in the room or bar where the traffic in liquors for which the
tax was paid is carried on, so that all persons visiting such place
may readily see the same, but if there be a door opening from the
street into the room or bar room where the traffic in liquors is
carried on and a window facing the street upon which such
door opens, such certificate shall be displayed in such win-
dow, so it may be readily seen from the street. It is pro-
vided, however, that when the holder of an unexpired
license under the law in force prior to the passage of this
act, or the holder of a liquor tax certificate under this
act, shall have presented the application and bond as re-
quired by sections seventeen and eighteen of this act, and paid
the tax assessed by this act, not less than fifteen days before the
time fixed for the expiration of such license or tax certificate,
such holder of such license or tax certificate may continue to
traffic in liquors pending the issue of the tax certificate, until
notified in writing, by the officer charged with the duty of issu-
ing such tax certificate, that such tax certificate so applied for
will not be issued. If the application is refused the moneys thus
paid shall be returned to the applicant within ten days from the
receipt of the same, with said notice, by the said certificate-
issuing officer. To continue to traffic in liquor after such notice
is received is a violation of this law and subjects the person
violating to the penalties prescribed for trafficking in liquors
without having a liquor tax certificate.

Thus amended, L. 1897, chap. $12.

Posting Certificate.—The physical possession of a proper certificate is
necessary to authorize the traffic in liquor, and it must be posted as
provided by this section.

People er rel. Gray, as receiver, ete., v. Hilliard.
* Beekman, J. S.C.) (New York Co.)

Posting Certificate.—The failure to post a certificate as required by this

section is in violation of Section 81 and, as such, is a sufficient ground

for revoking and cancelling the same.
In re Lyman v. Fagan, 26 Misc., 300.
{$ 22-23] Tue Liquor Tax Law. 63

§ 22. Restrictions on the traffic in liquors in connection
with other business.— No corporation, association, copartnership
or person engaged in carrying on the business of selling dry
goods or groceries, or provisions, or drugs as a pharmacist, shall
be assessed under subdivision one of section eleven of this act, or
receive a liquor tax certificate under such subdivision, unless it
be to carry on the traffic in liquors under such subdivision one at
some other building entirely distinct and separate from, and not
communicating with the piace where, and in which, such business
of selling dry goods, groceries, provisions or drugs as a pharma-
cist is carried on, or if in the same building, then only in a room
which is separated by partitions at least three inches thick, ex-
tending from floor to ceiling, with no opening or means of
entrance or communication between the room where the traffic
in liquors is carried on and the store or rooms in which the sell-
ing of dry goods, groceries, provisions or drugs as a pharmacist
is carried on, so that it is necessary to go into a public street
before the one place can be entered upon leaving the other.

Thus amended, L. 1897, chap. 312.

a § 23. Persons who shall not traffic in liquors, and persons to
‘ whom a liquor tax certificate shall not be granted.

1. No person who has been or shall be convicted of a felony,
or knowingly has in his employ a person who has been so con-
victed.

2. No person under the age of twenty-one years.

3. No person not a citizen of the United States and a resident
of the state of New York.

4. No corporation or association incorporated or organized
under the laws of another state or country; provided, however,
that if such corporation or association be acting as a common
carrier in this state it may be granted a liquor tax certificate
under subdivision four of section eleven of this act.

5. No copartnership, unless one or more of the members of
such copartnership, owning at least one-half interest in the busi-

ness thereof, shall be a resident of this state and a citizen of the

United States.
64 Tue Liquor Tax Law. [S$ 24]

6. No corporation, association, copartnership or person which
or who has had a license revoked under the laws in force imme-
diately prior to the passage of this act by reason of a violation of
such laws.

7. No corporation, association, copartnership or person who
has been or shall be convicted for a violation of this act, nor the
agent of such corporation, association, copartnership or person,
until five years from the date of such conviction.

8. No corporation organized under chapter five hundred and
fifty-nine of the laws of eighteen hundred and ninety-five, and the
acts amendatory thereof, which traffics in liquors with any per-
son other than the members thereof.

9. No corporation, association, copartnership or person who as
owner or agent carries on or permits to be carried on or is inter-
ested in any traflic, business or occupation, the carrying on of
which is a violation of law, shall traffic in liquors or be granted a
liquor tax certificate or be interested therein.

Thus amended, L. 1897, chap. 312.

Felon.—Person convicted of a felony eighteen years prior to application
for certificate and subsequently pardoned may hold certificate.
People ex rel. Richardson v. Sackett, 17 Mise., 405.

Felon may not hold certificate.
In re Johnson vy. Fogarty & Ryan.
“Werner, J. 8. C. (Ontario Co.)

Executor.—It does not seem to be within the province of an executor to
obtain a certificate and carry on the business of a hotel; it is the
design of the Liquor Tax Law to make the proper conduct of the
business a personal liability.

People cr rel. Richardson vy. Sackett.
* Russell, J. S.C. (St. Lawrence Co.)

§ 24. Places in which traffic in liquor shall not be per-
mitted.— Traffic in liquor shall not be permitted:

1. In any building or upon any premises established as a penal
institution, protectory, industrial school, asylum, state hospital,
colony or institution established for the care or treatment of
epileptics, or poorhouse, and if such building or premises, other
than a county jail or state prison, be situated in a town and out-
[§ 24] Tar Liquor Tax Law. 65.

side the limits of an incorporated village or city, not within one-
half mile of any building or premises so occupied, provided there
be such distance of one-half mile between such building and
premises, and the nearest boundary line of such village or city;
nor

2. Under the provisions of subdivision one of section eleven of
this act, in any building, yard, booth or other place which shall
be on the same street or avenue and within two hundred feet of
a building occupied exclusively as a church or schoolhouse; the
measurements to be taken in a straight line from the center of
the nearest entrance of the building used for such church or
school to the center of the nearest entrance of the place in which
such liquor traffic is desired to be carried on; provided, however,
that this prohibition shall not apply to a place which on the
twenty-third day of March, eighteen hundred and ninety-six, was
lawfully occupied for a hotel, nor to a place in which such traffic
in liquors was actually lawfully carried on at that date, nor to a
place which at such date was occupied, or was in process of con-
struction, by a corporation or association which traffics in liquors
solely with the members thereof, nor to a place within such limit
to which a corporation or association trafficking in liquors solely
with the members thereof at such date may remove; but none of
the exceptions under subdivision two of this section shall apply
to subdivision one of this section; nor

3. In any form, in, upon or from any vehicle, except as pro-
vided in subdivisions four and five of section eleven of this act.

4. Upon any premises used for and as a cemetery.

Thus amended, L. 1897, chap. 312.

Building Used Exclusively as Schoolhouse, What is a.
People ez rel. Cairns v. Murray, 148 N. Y.. 171, reversing 13 Misc.,
522.
Who may Traffic within prohibited distance of schoolhouse.
Id.
Abandonment of trattic within prohibited distance since April 30, 1892;
effect of.
Id.
Exclusive Use of Building for a Schoolhouse, What constitutes.
Pcople ex rel. Clausen vy. Murray, 16 Misc., 398; affirmed, 5. App.
Div., 441.
66 Tue Lrevor Tax Law. [$ 24]

Proximity to Schoolhouse.—License rightfully refused for a building on
the same street with a schoolhouse, the entrance to the former, though
on another street, being still within the prohibited proximity. ‘In
view of its obvious policy in protecting the school against the evil
intluences of the saloon, the statute should be so expounded as to
accomplish its benign intent, and to that end be accorded a literal
or liberal interpretation as may most effectually avert the apprehended
mischief.”

Id.

Proximity to schoolhouse.

People cx rel. Macy vy. Murray, 5 App. Div., 66.

Entrance; promise to close, and locking of door not sufticient.

Id.
Measurement.—How taken when bar-room is on second floor of a build-
ing.
Id.
Entrance, Door closed and locked is still an.
In re Macy, ete., 5 App. Div., 70.

Measurement.—How taken when bar-room is on second floor of a build-
ing.

In re Wicker v. Underhill, 17 Misc., 19.

Building Used Exclusively as a Church, Building of which the first two
floors are remodeled for church purposes and remainder of building
used as residence of pastor and janitor is not a.

People ex rel. Simons v. Murray, 14 Mise., 177.

Building Used Exclusively as a Church, Florence Mission of New York
city is not a.

People ex rel. Deutsch v. Dalton, 9 Misc., 249.

Transfer.—A liquor license existing April 30, 1892, may not be transferred
to premises within 200 feet of a schoolhouse.

People ex ret, Gentilesco v. Ewcise Board, 7 Misc., 415.

Exceptions contained in subdivision 2 of sec, 24, chap. 112, Laws of 1836,
apply to subdivision 1 of said section. (Sec. 24, amended.)

In re Salisbury v. Lyons, 19 Misc., 340.
In ve Salisbury v. Action, 19 Misc., 340.
Entrance, Door with knobs taken off and door nailed up is an.
In ve Johnson v. Fogarty & Ryan.
* Werner, J.S. C. (Ontario Co.)
Measurement to be taken in a straight line.
Id.

Building Used Exclusively as a Church, One in process of erection
merely, is not a.

People ex rel. Siveeney v. Lammerts, 18 Misc., 343; affirmed, 14 App.
Div., 628.

Abandonment of traffic in liquors in a place where tratiic was lawfully

earried on March 23, 1896; Effect of.
Id.
T§ 24] Tue Liquor Tax Law. 6T

Abandonment, what is—(Nineteen days).
Id.

Abandonment of trattic since April 80, 1892, and prior to March 23, 1896,
by person then in business and continuation of tratftic by another.
The latter person was not lawfully trafficking in liquors on March 23,
1896, and the former person lost whatever rights he might have had
in that respect under the law if he had remained.

In re Zinzow v. Schmidt, 18 Misc., 653.

Building Used Exclusively as a Church; Defined.—Use of one room for
parochial school and church societies does not deprive it of its ex-
clusiveness.

Id.

Entrance.—Building on same street with church, but with entrance on

another street, still within the prohibition of this section.
Id.

Abandonment of the traffic in liquor within the prohibited distance of a
ehurch at a place where such traffic was actually lawfully carried on
March 23, 1896, deprives it of its privileged character.

People ec rel. Bagley v. Hamilton, 25 App. Div., 428; reversing 21
Misc., 375.

Abandonment, Suspension of trattic by one proprietor and no resumption

thereof attempted by his successor for sixty days constitutes.
Id.

Abandonment of the trattic in liquor within 200 feet of a schoolhouse at a
place where such traffic was actually lawfully carried on March 23,
1896, works a forfeiture of the privilege conferred by the statute.

In re Lyman v. Fuhrman, 34 App. Div., 389; affirming order of
= McLean, J. S. C. (New York Co.)

Abandonment; What constitutes.—" Premises which have been closed for
over a twelvemonth, while the owner is looking for a new purchaser,
cannot be said to be occupied for the traffic in liquors within the
purview of the act.” ‘The mere fact that the fixtures used in the
conduct of the business of this place were not removed, and that the
person who had owned a chattel mortgage had heen in possession of
the premises during the period when no business was carried on was
not a continuance of the business which would prevent the surrender
of the privilege to conduct the liquor business upon such premises.”
“The intention of the parties who held the lease as to the future use
of the premises did not constitute a continuance of the business.”

Id. :

Abandonment of Traffic at a place within 200 feet of a church where
such trattic was lawfully carried on March 23, 1896, deprives such
place of its privileged character.

In re Lyman v. Korndorfer, 29 App. Div., 390.
‘Building Used Exclusively as a Church, The West Farms Mission is a,
Id.
68 Tue Liquor Tax Law. [$ 24}

Same, What is—‘“ It must be left to such reasonable construction as will
accomplish the purpose intended by the Legislature, viz., to prevent
the traffic in liquor in proximity to such class of buildings. It may,
therefore, be considered to include a place where a religious society
holds its stated meetings for the purpose of religious observances andi
teachings, in accordance with the Christian faith.”

Id.

Abandonment of Traffic at a place within 200 feet of a schoolhouse where
such trattie was lawfully carried on March 28, 1896, deprives such
place of its privileged character.

In re Lyman vy. Wichman.
* Stover, J. S.C. (New York Co.)

Lease.—Providing for sale of liquor within 200 feet of a schoolhouse is.
not void if license be not impossible.

Shedlinsky v. The Budweiser Brewing Co., 17 App. Diy., 470.

Traffic in Liquor at Place within 200 Feet of a Church may not be
carried on unless such trattie was actually lawfully carried on there
March 23, 1896, by the same person who was lawfully conducting
such traftic there on April 30, 1892.

It seems, however, that if such traffic was actually lawfully car-
ried on as above, it may be continued under the Liquor Tax Law by
any person not otherwise prohibited—the restriction being confined to.
the place--not the person actually lawfully engaged in such trattice
March 23, 1896.

In re Place v. Matty, 27 App. Div., 561; affirmed (without opinion)
156 N. Y., 691.

“This Prohibition shall not Apply to a Place which is Occupied for a
Hotel” relates to the date when the act took effect—not the date
when application is made for certificate. (Section 24, amended.)

Id.
Bona Fide Hotels and bed-rooms—W hat are.
Id.

Exceptions to the general provisions of this section should be liberally
construed in favor of schools and churches and strictly against ap-
plicants for certificates,

Id.

Measurement to be taken—not in a line as the street runs but in a straight
line which is one “free from angularities or curvatures and is the
shortest and most direct distance between two points.”

In re Holden v. McCusker, 23 Misc., 446.

Building Used Exclusively as a Church.—The Jewish Synagogue of

Berith Sholom although used by several sectarian societies, is still a.
Id.

Building on the Corner of same street with church but with entrance on

another street is still within the prohibition of this. section.
Id.
T§ 25} Tse Liquor Tax Law. 69

-Measurement.—" The law Says in effect as explicitly as possible that the
measurements shall be by the shortest line which could be drawn
between the two entrances. This does not permit any angles or
curves or digressions for intervening buildings or street lines. The
intention and the purpose of the law upon the subject of liquor trattic
to keep its pursuit a certain distance away from schools or churches
are obvious and plain and its provisions in this respect are to be con-
strued liberally in favor of school buildings and churches.”

In re Lewis v. Pilchen, 26 Mise., 532.

Abandonment of traffic in liquors at a hotel within 200 feet of a school-
house for a period of fifteen months while the owner was looking for
a tenant, deprives the place of its privileged character under this
section notwithstanding the fact that the traffic in liquors was there
carried on March 23, 1896, and for twenty years prior thereto.

Id.

§ 25. Surrender and cancellation of liquor tax certificates;
payment of rebates. —.If a corporation, association, copartner-
ship or person holding a liquor tax certificate and authorized to
sell liquors under the provisions of this act, against which or
whom no complaint, prosecution or action is pending on account
of any violation thereof, shall voluntarily, and before arrest or
indictment for a violation of the liquor tax law, cease to traffic
in liquors during the term for which the tax is paid under such
certificate, such corporation, association, copartnership or person
or their duly authorized attorney may surrender such tax certifi-
cate to the officer who issued the same or to his successor in office
provided that such tax certificate shall have at least one month
to run at the time of such surrender; and provided that no rebate
shall be allowed or paid upon the surrender and cancellation of
a certificate issued under subdivisions three, five or six of section
eleven of this act, and provided further, that the rebate thereon
shall be computed for full months, commencing with the first day
of the month succeeding the one in which such certificate is sur-
rendered, unless such surrender be on the first day of the
month; and at the same time shall present to such officer a veri-
fied petition setting forth all facts required to be shown upon
such application. Said officer shall thereupon compute the
amount of pro rata rebate then due on said certificate for the un-
expired term thereof, and shall execute duplicate receipts there-
70 Tre Liquor Tax Law. [$ 25F

for showing the name of the corporation, association, copartner-
ship or person to whom or which such certificate was issued,
the number thereof, date when issued, amount of tax paid there-
for, and the date when surrendered for cancellation, together
with the amount of rebate due thereon at such date as com-
puted by him, the name of the person entitled to receive the re-
bate, the locality liable for two-thirds of such rebate, and the
name and title of the fiscal officer thereof. One of such receipts.
said officer shall deliver to the person entitled thereto, and the
other of such receipts he shall immediately transmit, with the
surrendercd certificate and the petition for the cancellation there-
of, to the state commissioner of excise. If within thirty days
from the date of the receipt of such certificate by the state com-
missioner of excise, the person surrendering such certificate shal]
be arrested or indicted for a violation of the liquor tax law, or
proceedings shall be instituted for the cancellation of such cer-
tificate, or an action shall be commenced against him for penal-
ties, such petition shall not be granted until the final determina.
tion of such proceedings or action; and if the said petitioner be
convicted, or said action or proceedings be determined against
him, said certificate shall be cancelled and all rebate thereon
shall be forfeited; but if such petitioner be acquitted, and such
proceedings or action against him be dismissed on the merits,
then the state commissioner of excise shall prepare two orders
for the payment of such rebate. one order for the one-third
thereof, directed to the state treasurer, to be paid by him, on the
certificate of the comptroller, and one order for the two-thirds of
such rebate, directed to the fiscal officer of the proper locality, to
be paid by such fiscal officer out of any excise or other moneys
of such locality applicable thereto. If he have no such moneys
of such locality in his possession or under his control, then the
said fiscal officer shall at once borrow enough money upon the
credit of the locality, and he is hereby authorized so to do, to
pay said order, and shall pay the same. The money so borrowed:
shall be a lawful claim against such locality, to be paid as are
other legal claims. The aforesaid orders, or the order on the
[$ 25] Tur Lieguor Tax Law. val

said fiscal officer and the check of the state treasurer for said one-
third of such rebate moneys, shall be transmitted to the officer
who issued such cancelled certificate, or to his successor in office,
to be delivered to the holder of the duplicate receipt upon the
surrender of such receipt, which receipt shall be immediately
transmitted to the said state commissioner. Any rebate moneys
due on the cancellation of certificates issued by the state com-
missioner of excise under subdivision four of section eleven of
this act, shall be paid by the state treasurer from any moneys
applicable thereto, on the certificate or check of the state com-
missioner of excise, countersigned by the comptroller. All out-
standing receipts issued and given for liquor tax certificates here-
tofore surrendered and cancelled, shall also be paid in the man-
ner above provided for the payment of rebate moneys upon cer-
tificates hereafter surrendered and cancelled, upon the order of
the said state commissioner, to be issued by the said commis-
sioner upon the surrender of such receipt to him, accompanied
by the verified petition of the holder of such receipt, setting forth
the facts that the holder of said cancelled certificate at the time
of the surrender and cancellation thereof, had not violated any
of the provisions of the liquor tax law, and has not been arrested
or indicted for any such violation; provided, however, that the
holder of such receipt for rebate due upon a liquor tax certificate
surrendered and cancelled prior to January first, eighteen hun-
dred and ninety-seven, who is an applicant for a new liquor tax
certificate, to traffic in liquors in the same town or city where such
cancelled certificate was held, shall be entitled to have the same
applied as cash in payment for such new certificate at the time
of the application therefor. Ifa corporation, association or co-
partnership holding a liquor tax certificate shall be dissolved, or
a receiver or assignee be appointed therefor or a receiver, assig-
nee or a committee of the property of a person holding a liquor
tax certificate be appointed during the time for which such certi-
ficate was granted, or a person holding a liquor tax certificate
shall die during the term for which such tax certificate was given,
such corporation, association, copartnership or receiver or assig-
72 Tar Liquor Tax Law. [$ 25]

nee, or the administrator or executor of the estate of such person,
or the person or persons who may succeed to such business, or a
committee of the property of a person adjudged to be incompe-
tent, may in like manner surrender such liquor tax certificate; or
they may continue to carry on such business, upon such premises,
for the balance of the term for which such tax was paid and the
certificate given, with the same right and subject to the same
restrictions and liabilities as if such persons had been the origi-
nal applicant for and the original owners of such liquor tax cer-
tificate, upon filing a statement and bond, as provided by sec-
tions seventeen and eighteen of this act, and not otherwise; but
the liquor tax certificate under which such business is carried on
shall have written or stamped across the face of the same, over
the signature of the officer who issued the same or his successor
in office, the words “(herein insert the name of the person), is
permitted to traffic in liquor as (here insert the representative
capacity whether as assignee, receiver, executor, administrator
or otherwise) of the original owner of this certificate for the un-
expired term thereof.”

Thus amended, L. 1897, chap. 312.

Certificate must be Actually Surrendered for Cancellation.—The physi-
cal possession of a certificate is necessary to authorize the traffic in
liquor and the certificate, if it is in existence, must actually be sur-
rendered before it may be cancelled and a rebate paid thereon as
provided.

People cr rel. Gray v. Hilliard,
* Beekman, J. 8. C. (New York Go.)

Surrender of a certificate which is before the courts for cancellation wust
not be accepted by a county treasurer.

In re Johnson v. Mayle, 18 Mise., 498.

Mandamus to compel payment of a rebate on a liquor tax certificate sur-
rendered hy the receiver of one who had previously assigned all in-
terest therein denied.

Inve Jenny v. Manzer, 19 Mise., 244 affirmed (vithout opinion) 19
App. Div... 627.

Rebate.—The court, under section 1328 of the Code of Civil Procedure, has
power to restore to a person who has paid for a license, in reliance
upon an order subsequently reversed upon appeal, a pro rata amount
of the tax paid by him.

People er rel, Thomas v. Sackett, 15 App. Div., 250,
[§ 25] Tue Liquor Tax Law. 78

Assignment of a certificate to secure the repayment of money loaned
does not amount to an actual sale of the certifieate making the as-
signee the purchaser thereof with the attendant right to carry on
the business for which it was issued, and when a certificate so as-
signed is surrendered for cancellation and rebate the assignor, to
whom it was issued, not the assignee, stands toward the State Com-
missioner of Excise as the holder of the certificate.

People cr rel. Miller vy. Lyman, 156 N. Y., 407, affirming 27 App.
Div., 527.

Rebate.—Violation of Liquor Tax Law by One Member of a Firm
Deprives Firm or Its Assignee of Right to.—Violation of this act
by a member of a firm to which a liquor tax certificate had been issued
‘and has been assigned by the firm as security to another who sur-
renders it for cancellation deprives the assignee of the right to a
rebate. It is immaterial whether such violation occurs before or
within thirty days after the certificate is surrendered. The right of
the firm to the rebate is gone, as is also the right of the assignee
who takes his assignment with notice of and subject to all of the
provisions of the statute.

Id.

Certificate Surrendered for Cancellation and Rebate, by one holding an
assignment and power of attorney and authorizing such surrender,
may be revoked and cancelled in a proceeding instituted under section
28 within thirty days of such surrender where the person to whom
such certificate was issued does not cease the traffic in liquor there-
under. The “holder” of such certificate is the person to whom it
was issued, not the assignee for collateral security, and it is unneces-
sary to make the latter a party to the proceeding.

In re Lyman vy. Fagan, 26 Misc., 300.

Payment of Rebate can only be enforced in the manner prescribed by
section 25 of chapter 112, Laws of 1896, as amended by chepter 312,
Laws of 1897, nor does the mere fact that the rebate was for money
paid in excess of the legal rate change the rights of the parties and
give the plaintiff a cause of action against the county treasurer,

Ging v. Sherry, 32 App. Div., 854, reversing judgment and opinion
of
* Maddox, J. S.C. (Suffolk Co.)

Peremptory Writ of Mandamus directing the State Commissioner of Ex-
cise to prepare the two orders for the payment of a rebate will not be
granted where it appears that the county treasurer has not made the
duplicate receipts required to be made by section 25 and has not trans-
mitted one of them with the tax certificate and petition for its can-
cellation to the State Commissioner of Excise. The performance of
these acts is a prerequisite to the making by the respondent of the
orders for such payment. The relator must haye recourse in the first
instance to compel compliance with the statute on the part of the
county treasurer.

People ex rel. Ernest Ochs v. Lyman, 25 Mise., 217.
74 Tur Liquor Tax Law. [$ 26-27]

Conviction for a violation of the Liquor Tax Law immediately prior to
the first day of May does not work a forfeiture of a certificate already
issued authorizing the traffic in liquors for the ensuing year, because
the certificate was not in force at the date of conviction, and although
the tax had been paid when the certificate was issued it was not as-
sessed until May 1st. The conviction required the refusal of the
certificate only and such course would make necessary a return of the
tax paid upon application therefor.

Id.

§ 26. Changing the place of traffic.—If a corporation, asso-
ciation, copartnership or person, having paid a tax and holding a
liquor tax certificate, shall desire to transfer to and carry on
such business for which the liquor tax certificate was issued in
other premises than those designated in the original application,
and in the tax certificate, but in the same city or town, and in
premises where such traffic is not prohibited by this act, upon the
making and filing of a new application and bond in the form and
as provided for in sections seventeen and eighteen of this act and
the presentation of the tax certificate, the officer who issued the
same or his successor in office, shall write or stamp over his sig-
nature across the face of the certificate the words, “ The traffic
in liquors permitted to be carried on under this certificate is
hereby transferred from (here insert the description of the origi-
nal locality) to (here insert the description of the new locality).”
Transfer.—A liquor license existing April 30, 1892, may not be transferred

to premises within 200 feet of a schoolhouse.
People ex rel. Gentilesco v. Excise Board, 7 Misc., 415.
Transfer may be refused by county treasurer if holder has been arrested
cr indicted for violation of Liquor Tax Law, but not merely because
of “complaint that holder has committed violation.” (Sec. 26,

amended.)
People ex rel. Ryan v. Manzer, 18 Mise., 292.

§ 27, Voluntary sale of a liquor tax certificate.—The cor-
poration, association, copartnership or person to which or to
whom any liquor tax certificate is issued, except a certificate is:
sued under subdivisions three, five or six of section eleven of this
act, or their duly authorized attorney, may sell, assign and trans-
fer such liquor tax certificate during the time for which it was
granted to any corporation, association, copartnership or person
[§ 27] Tae Liquor Tax Law. 75.

not forbidden to traffic in liquors under this act, nor under the
subdivision of section eleven under which such certificate was
issued, which or who may thereupon carry on the business for
which such liquor tax certificate was issued upon the premises
described therein, if such traflic is not prohibited therein by this
act, during the balance of the term of such tax certificate, with
the same rights, and subject to the same liabilities as if such cor-
poration, association, copartnership or person were an original
applicant for such certificate and the original owner thereof,
upon the making and filing of a new application and bond by
such purchaser in the form and as provided for by sections seven-
teen and eighteen of this act, and the presentation of the tax cer-
tificate to the officer who issued the same or to his successor in
office, who shall write or stamp across the face of the certificate
over his signature the words “consent is hereby given for the
transfer of this liquor tax certificate to (and here insert the name
of the corporation, association, copartnership or person to which
or to whom the same is transferred);” provided, however,
that no such sale, assignment or transfer shall be made
except in accordance with the provisions of the liquor tax
law, nor permitted by any holder of a certificate who shall have
been convicted, or be under indictment, or against which or
whom a complaint under oath shall have been made, and be
pending, for violating the provisions of this act or who shall have
violated any provision of the liquor tax law. For each endorse-
ment under sections twenty-five, twenty-six and twenty-seven of
this act, the officer making the same shall charge and receive
the sum of ten dollars to be paid by the applicant, which sum
shall be apportioned and accounted for as are taxes, as provided
in sections thirteen and fourteen of this act.
Thus amended, L. 1897, chap. 312.

Assigned Certificate.—Revocation of, because of violations by assignor.
Certificate may be revoked for violations of subdivisions “f* and
“bh” of section 31 by the person to whom such certificate was issucd,
notwithstanding the fact that it had been assigned to another who
had failed to perfect his title thereto in accordance with the provisions
of section 27 and who permitted the assignor to continue the tratic
in liquors under the certificate.

In re Bradley v. Hall et ul., 22 Misc., 301.
76 Tur Liquor Tax Law. [§ 27]

An Assignment of a certificate cannot be treated as a mere nullity or
attacked collaterally by a receiver of a license. If he desires to ques-
tion its legality he must do so by action to set it aside.

Herman v. Goodson, 18 Mise., 604.

Liquor Tax Certificate is a chose in action. It may be assigned by parole
and a lien created upon it by parole.

Niles vy. Mathusa, 20 App. Div., 483, affirming 19 Misc., 96. On

appeal.
Filing of Assignment is unnecessary.
Id.
Demand may be made at any time for performance of an agreement to
assign.
Id.

Assignment of certificate to one who advances money for its purchase is

paramount and prior to the claim of a judgment creditor.
Td,

Liquor Tax Certificate is property only in a limited sense and is subject

to all of the limitations of the Liquor Tax Law.
dd,

Assignment of a certificate to one who advances money for its purchase

is paramount and prior to the claims of a judgment creditor.
In re Jenny, as Reeciver, v. Manser, 19 Mise., 244; atlirmed (without
opinion) 19 App. Div., 627.
‘Filing of assignment is unnecessary.
Id.

Assignment of Certificate for collateral security does not require filing to
make it paramount to the claims of judgment creditors. As between
an assignee and creditors, section 27 has no application to the assign-
ment. It is also unnecessary to inquire whether the public authority
from which the certificate was derived could be required to recognize
as effectual the assignment of a certificate for the purpose of collateral
security. That question is not considered.

Koehler & Son v. Flebbe, 21 App. Div., 210.

Mortgage on Certificate.—.\ certificate ix personal property within the
detinition contained in the Statutory Construction Act (chap. 677, Laws
18u2) and therein stated to include ‘everything except real property,
which may be the subject of ownership.” The surrender thereof and
appropriation of the rebate by a mortgagor of such certificate con-
stitutes a violation of section 571 of the Penal Code.

People v. Durante, 19 App. Div., 292.

‘Certificate may not be Levied Upon.—Neither a certificate nor a surren-
der receipt are evidences of debt upon which the Code of Civil Pro-
cedure, section 1411, authorizes an execution to be levied.

MeNeeley v. Welz cl al., 20 App. Div., 566.

Mortgage on Certificate.—I*oreclosure of mortgage by action to procure a
determination as to the mortgagee's rights to the rebate on the sur-
rendered certificate, is permissible. ©

Id.
[§ 28] Tue Liquor Tax Law. 17

Assignment of Certificate.—Where an applicant for a liquor tax certifi-
cate on or about May 1, 1896, assigns by chattel mortgage said tax
certificate and “also any and every renewal or subsequent license or
tax certificate’ which may be thereafter issued to him for the same
premises, and where on or about May 1, 1807, he obtains another

! liquor tax certificate which he assigns to another as collateral security
for the repayment of money loaned to secure the last mentioned cer-
tificate, an action at law in repleyin will not lie on behalf of the first
assignee. The mortgage did not at the time of its execution create a
lien on the certificate because that was not in esse; at most it operated
as a contract to give a lien. his is effectual in equity, as between
the parties, when the property comes into existence and nv rights of
creditors or innocent third parties intervene.”

Anchor Brewing Co. v. Burns et al., 32 App. Div., 272.

Assignment of a certificate to secure the repayment of money loaned does
not amount to an actual sale of the certificate making the assignee
the purchaser thereof with the attendant right to carry on the busi-
ness for which it is issued, and when a certificate so assigned is sur-
rendered for cancellation and rebate, the assignor to whom it was.
issued, not the assignee, stands toward the State Commissioner of
Excise as the holder of the certificate.

People ex rel, Miller v. Lyman, 156 N. Y., 407, affirming 27 App.
Div., 527.

Assignment of Certificate for Security, is taken with notice of and sub-
ject to all of the provisions of the Liquor Tax Law. The holder of
such an assignment, who surrenders certificate issued to a firm, is.
deprived of right to refund by a violation of the Liquor Tax Law by
one member of the firm, whether committed before or within thirty
days after surrender.

Id,

Equitable Assignment.—An order to pay money from a certain fund

must have valuable consideration to make it an equitable assignment.
Shaw v. Tonns, 20 App. Div., 39.

§ 28. Subdivision 1. Certiorari upon refusal to issue or trans-
fer liquor tax certificates, and of the revocation and cancella-
tion of a liquor tax certificate—Whenever any officer charged
with the duty of issuing or consenting to a transfer of a liquor
tax certificate under the provisions of this act shall refuse to
issue or transfer the same, such officer shall indorse upon the ap-
plication therefor, or attach thereto a statement of his reasons
for such determination, and shall, if requested, furnish to the ap-
plicant a copy of such'statement. Such applicant shall have the
right to a writ of certiorari to review the action of such officer,
78 Tse Lietor Tax Law. [§ 28]

The writ may be issued by, returnable to, and heard by a county
judge of the county, or a justice of the supreme court of the judi-
cial district in which the premises are situated in which the ap-
plicant desires to carry on the business of traflicking in liquors.
If the writ be granted, the ofticer to whom it is directed shall in
his return thereto, include copies of all the papers on which his
action was based, and a statement of his reasons for refusing to
grant such application. If such judge or justice shall upon the
hearing determine that such application for a liquor tax certifi-
cate or for a transfer has been denied by such officer without
good and valid reasons therefor, and that under the provisions
of this act such liquor tax certificate should be issued or trans-
ferred, such judge or justice may make an order commanding
such officer to grant such application and to issue or transfer
such liquor tax certificate to such applicant upon the payment of
the tax or fee therefor.

Subdivision 2. At any time after a liquor tax certificate has
been granted to any corporation, association, copartnership or
person in pursuance of this act, under subdivision one, two, three
or six of section eleven, any citizen of the state may present a
verified petition to a justice of the supreme court, or a special
term of the supreme court of the judicial district in which such
traffic in liquors is authorized to be carried on, or in which the
holder of such certificate resides, or if such holder of a liquor tax
certificate is authorized to traffic in liquor under subdivision four
or five of section eleven of this act, to a justice of the supreme
court of the judicial district in which the principal office within
this state of the corporation, association, copartnership or person
is located, for an order revoking and cancelling such certificate
upon the ground that materia] statements in the application of
the holder of such certificate were false, or that he was not en-
titled to receive or is not entitled, on account of the violation of
any provisions of this law, conviction for which would cause a
forfeiture of such certificate, or for any other reason, to hold
such certificate. Such petition shall state the facts upon
which such allegations are based. Upon the presentation of
{$ 28] Tre Liquor Tax Law. 49

the petition, the justice or court shall grant an order requiring
the holder of such certificate, and the officer who granted the
same, or his successors in office, to appear before him, or before
a special term of the supreme court of the judicial district, on
a day specified therein, not more than ten days after the grant-
ing thereof; and said order shall also contain an injunction re-
straining the said certificate-holder from transferring or surren-
dering such certificate until the final determination of the pro-
ceedings. A copy of such petition and order shall be served upon
the holder of such certificate, and the officer granting the same,
or his successor in office, in the manner directed by such order,
not less than five days before the return day thereof. On the day
specified in such order, the justice or court before whom the same
is returnable shall hear the proofs of the parties, and may, if
deemed necessary or proper, take testimony in relation to the
allegations of the petition, or appoint a referee to take proofs in
relation thereto, and report the evidence to such justice or court.
If the justice or court is satisfied that material statements in the
application of the holder of such certificate were false, or that
the holder of such certificate was not entitled to receive, or is
not entitled to hold such certificate, an order shall be granted
revoking and cancelling such certificate. Said order shall also
provide that the holder of said liquor tax certificate, or any other
person having such certificate in his possession or under his
control, shall forthwith surrender said certificate to the officer
who issued the same, or to his successor in office. Upon the
entry of such order in the county clerk’s office of the county in
which the traffic in liquors is authorized to be carried on under
the certificate so revoked, and filing a copy thereof with the of-
ficer who issued such certificate, or his successor in office, and
the service of a certified copy thereof upon the holder of said
liquor tax certificate, or such substituted service as the court or
justice may direct, all the rights of the holder of said liquor tax
certificate under such certificate, to traffic in liquors or to any
rebate thereon under this act, shall cease; and the holder of
‘said liquor tax certificate, or any other person having such certi-
80 Tue Ligvor Tax Law. [§ 28}

ficate in his possession or under his control, upon whom service
of a certified copy of said order shall be made in like manner,
shall immediately surrender said certificate to the officer who is-
sued the same, or to his successor in office. The neglect or re-
fusal on the part of any person to surrender said certificate in
pursuance of such order immediately upon the service thereof,
shall be a contempt of court, punishable in the manner provided
by the code of civil procedure. Costs upon such proceedings
may be awarded in favor of and against any party thereto, in
such sums as in the discretion of the justice or court before which
the petition is heard, may seem proper.
Thus amended, L. 1897, chap. 312.

SUBDIVISION 1.

The Writ of Certiorari under this section was intended only for cases.
where a county treasurer or other officer has power and is charged
with the duty of issuing certificates, and under it the legality of a
town meeting which prohibited the granting of certificates cannot be
reviewed.

People cv rel, Fisher v. Hasbrouck, 21 Mise., 188.
Certiorari as provided by this section—not mandamus—the proper remedy
to compel issuance of a certificate.

People ee rel. Cole v. Ingersoll.

People ex vel. Hyde v. Ingersoll.
* Smith, J. 8. C. (Tompkins Co.)

Certiorari to compel issuance of certificates in ‘“ no license” towns.

People ex rel. Richardson v, Sackett.
“Russell, J. S. C. (St. Lawrence Co.)

Pcople ex rel, Richardson v. Suckett, 17 Mise. 405.

People ex rel. Thomas v. Sackett, 15 App. Div., 290, reversing 1T
Misc., 406.

People ex rel. Leonard v. Hamilton.
* Sutherland, Monroe County Judge.

Certiorari to compel issuance of certificates within one-half mile of bhos-
pital.

People cr rel, Action v. Corkhill.
*NRichardson. (Seneca County Judge.)
Same, of poorhouse.
People ec rel, Hartigan v. Macy.
* Longley. (Columbia County Judge.)

Certiorari to compel issuance of certificates without filing requisite con-

sents.

People er rel, Anderson v. Hoag, 11 App. Div., 74.
[§ 28] Tse Liquor Tax Law. 81

Certiorari to compel the issuance of certificate when refused because of
alleged abandonment of traftic depriving place of its privileged
character, under sections 17 and 24.

People cr rel. Bagley v. Hamilton, 25 App. Div., 428, reversing 21
Misc., 875.

People er rel, Sicceney v. Lanunerts, 18 Mise., 348, atirmed (without
opinion) 14 App. Div., 628.

Certiorari to compel issuance of certificate without filing consent of owner
of premises.

People er rel, Reusse vy. Michell.
* Dickey, J. S. ©. (Kings Co.)

Certiorari to compel issuance of certificate when refused because of al-
leged insufiiciency of tax paid.

People ex rel. Cramer vy. Medbury, 17 Misc., 8.
People ex rel. Steendurgh v. Grippin, 24 Misc., 1.
In ve McGreivey v. Grippin, 87 App. Div., 66.
Certiorari to compel issuance of certificate to bona fide social club.
People cx rel. Rochester Whist Club v. Hamilton, 17 Misc., 11.

Certiorari to compel issuance of certificate to a fake club.

People ex rel. Belden Club vy. Hilliard, 28 App. Div., 140, attirming
5O N. Y. Supp., 909.

Certiorari is a proper remedy to compel a county treasurer to transfer a
certificate.

People ex rel. Ryan & O'Day v. Manzer, 18 Mise., 292,

Transfer may be refused by county treasurer if holder has been arrested
or indicted for violation of Liquor Tax Law, but not merely because
of “complaint” that holder has committed violation. (Sec. 26,
amended.)

Id.

Certiorari, The decision of a justice of the Supreme Court in certiorari
proceedings to compel the issuance of a certificate is final. (Sec. 28,
amended.)

People ex rel. Hole v. O'Grady, 12 App. Div., 625.

SUBDIVISION 2.

Constitutional.—The provisions of this section are not in violation of any
constitutional rights of the certificate holder under section 25 of the
Liquor Tax Law, providing for a rebate on a voluntarily surrendered
unexpired tax certificate. * To the extent stated, the certificate may
be regarded as property; but it is property hedged about with con-
ditions and limitations, and is held by the person to whom it was
issued subject to and qualified by every one of the conditions referred
to.’ “ A person receiving a certificate must accept the burden with
the benefit and the right, subject to the burden, measures the extent
of what he may claim to be his right of property.”

! In re Lyman v. Young Men’s Cosmopolitan Club.

* Beekman, J. 8S. C. (New York Co.)
82 Tue Liquor Tax Law. [§ 28]

Liquor Tax Certificate is not a contract, but a license granted under the
police power of the Legislature.

In ve Bradley v. Hall et al., 22 Mise., 301.

Assignee of a liquor tax certificate must perfect his title to the certificate
in accordance with the provisions of this section. By permitting the
person to whom it was issued to remain the possessor thereof and
carry on the trattic in liquors thereunder, the certificate remained
subject to all the risks occasioned by his violations of the Liquor Tax
Law and it may be revoked and cancelled therefor.

Id.
Liquor Tax Certificate is property, in a limited sense.
In re Livingston v. Shady, 24 App. Div., 51.

Constitutional.—But the provisions of this section are constitutional and
the holder of a certificate may be deprived of such property without
being entitled to have a trial by jury, because such person receives
the certificate subject to all the provisions of the Liquor Tax Law.

Td.

False Statements.—The only “material” statement for whose falsity a
certificate can be revoked must be one which an applicant was re-
quired to make by section 17 of the Liquor Tax Law. Statement by
applicant as to the number of dwellings within 200 feet of his place of
business is not required by said section, He is simply required to file
certain consents. It is for the county treasurer to determine as a
question of fact whether the necessary consents had been obtained.
It is not required that the application disclose this fact upon its face
and even if it did purport to do so the county treasurer was not
bound thereby. (Following People ex rel. Anderson v. Hoag, 11 App.
Div., 74; but see People ex rel, Belden Club v. Hilliard, 28 App. Div.,
140, and In re Bridge v. Mohrmann, 36 App. Div.—athrming 25 Mise., 213.)

! In re Lyman v. Gillett, 23 Mise., 710.

False Statements as Grounds for Revocation; review of determination
of county treasurer.—Although the county treasurer acted judicially
in determining whether the applicant had filed the consents required
by law and his decision could be reviewed by any one who was a
party to such determination and only by such a party, yet under sub-
division 2 of section 28, any citizen may at any time after the issuance
of a certificate question its validity.

Id.

Traffic in Liquor to be drunk on premises for which only a liquor tax
certificate has been issued under subdivision 2 of section 11 is suffi-
cient reason for the revocation of such certificate.

In re Lyman v. Dieffenbacher, 25 Misc., 688.

Revocation of Certificate Surrendered for Cancellation.—Traffic in liquor
by the holder of a certificate which has been surrendered for can-
cellation, at the place for which it was issued, who has not obtained
and posted another certificate is in violation of section 31, and the
surrendered certificate will be revoked and cancelled in a proceeding
instituted under this section within thirty days of such surrender,

In re Lyman v. Fagan, 26 Misc., 300.
{§ 28] Tae Liquor Tax Law. 83

‘Holder of Liquor Tax Certificates’ as used in the statute means the
person authorized to sell liquors under it and cannot fairly be held
to mean a corporation who may chance to have an assignment of it
as collateral security for a loan.” Where a certificate is surrendered
by one holding an assiguinent and power of attorney authorizing such
surrender and proceedings are instituted under this section to revoke
said certificate, the service of the petition and order to show cause
upon the person to whom it was issued alone is sufficient.

Id.

Appointment of Referee to take testimony and report the evidence to the
court is unnecessary when affidavits sustaining the allegations of the
petition are served with such petition, and no statement of facts
therein set forth is controverted by the affidavits of the respondent.

In re Bridge v. Mohrmann, 86 App. Div., —; affirming (without opin-
ion) 25 Misc., 213.

What Violations of the Liquor Tax Law will justify the cancellation of
a certificate. They must be such as would justify the criminal con-
viction of the certificate holder. In the absence of evidence that vio-
lations by an agent were made with the consent or knowledge of the
certificate holder or by his authority the certificate should not be
cancelled.

In re Lyman y. Malcolm Brewing Company.
* Smith, J. 8. C. (Kings Co.)
On Appeal.

Motion for Stay of Proceedings, pending an appeal by respondent from
an order revoking a certificate.—When order to show cause is return-
able within eight days, the reason for such shorter notice must be
set forth in the affidavit upon which such order is granted, as pro-
vided by section 780 of the Code of Civil Procedure and Rule 37 of the
General Rules of Practice.

In re Lyman vy. Korndorfer.
* Beekman, J. S. C. (New York Co.)

Same.—Provision should be made in such order for its service upon the
petitioner.

Id.

Order to Show Cause, Returnable in fifteen days, is unauthorized and may
not be sustained.

In re Moser v. Sheib, 16 App. Div., 379.

Certificates Issued in “No License”? Towns may be Revoked, notwith-
standing the fact that it appears from the application statement that
applicant was not entitled to hold certificate.

In re Wilbur v. Welling.
In re Wilbur v. Jackson.
In re Wilbur v. Bennett.
* Stover, J. 8S. C. (Washington Co.)
84 Tue Liquor Tax Law. [§ 29}

Revocation of certificates, for failure to file requisite consents of adjoining
dwelling owners.
(See cases cited under section 17.)
Same.—Tor unlawful traffic within 200 feet of a church, schoolhouse or
other place mentioned in section 24 of the Liquor Tax Law.
(See cases cited under section 24.)
Same.—Because issued to an alien or a person convicted of felony.
(Nee cases cited under section 23.)
Same.—Because of violations (see cases cited under section 31), notwith-
standing the fact that certificate has been assigned.
(See cases cited under section 27.)

§ 29. Injunction tor unlawfully trafficking in liquors or with-
out liquor tax certificate.—If any corporation, association, co-
partnership or person shall unlawfully traffic in liquor without
obtaining a liquor tax certificate, as provided by this act, or shall
traffic in liquors contrary to any provision of this act, the state
commissioner of excise, the deputy commissioner, special deputy
commissioners, special agents or, except in counties containing
a city of the first class, the county treasurer of the county in
which the principal office of such corporation, association or co-
partnership is located, or in which such person resides or traffics
in liquor, or any taxpayer residing in the county, may present
a verified petition to a justice of the supreme court or a special
term of the supreme court of the judicial district in which such
county is situated, for an order enjoining such corporation, as-
sociation, copartnership or person from trafficking in liquor
thereafter. Such petition shall state the facts upon which such
allegations are based. Upon the presentation of the petition,
the justice or court shall grant an order requiring such corpora-
tion, association, copartnership or person to appear before him,
or before a special term of the supreme court of the judicial
district, on the day specified therein, not more than ten days
after the granting thereof, to show cause why such corporation,
association, copartnership or person should not be permanently
enjoined from trafficking in liquor, until a liquor tax certificate
has been obtained, in pursuance of law, or why such corpora-
tion, association, copartnership or person should not be perma-
nently enjoined from trafficking in liquors contrary to the pro-
[§$ 29] Tue Liquor Tax Law. 85

visions of the liquor tax law. A copy of such petition and order
shall be served upon the corporation, association, copartnership
or person, in the manner directed by such order, not less than five
days before the return day thereof. On ihe day specified in such
order, the justice or court before whom the same is returnable
shall hear the proofs of the parties, and may, if deemed necessary
or proper, take testimony in relation to the allegations of the
petition, or appoint a referee to take proofs in relation thereto,
and report the evidence to such justice or court. If the justice
or court is satisfied that such corporation, association, copart-
nership or person is unlawfully trafficking in liquor without havy-
ing obtained a liquor tax certificate, as provided by this act, or
contrary to the provisions of this act, an order shall be granted
enjoining such corporation, association, copartnership or person
from thereafter trafficking in liquor, contrary to the provisions
of the liquor tax law, or without obtaining a liquor tax certifi-
cate. If, after the entry of such order in the county clerk’s office
of the county in which the principal place of business of the cor-
poration, association or copartnership is located, or in which the
person so enjoined resides or traffics, and the service of the copy
thereof upon such corporation, association, copartnership or per-
son, or such substituted service as the court may direct, such
corporation, association, copartnership or person shall, in viola-
tion of such order, traffic in liquor, such traftic shall be deemed
a contempt of court and punishable in the manner provided by
the code of civil procedure. Costs upon the application for such
injunction may be awarded in favor of and against the parties
thereto in the discretion of the justice or court before which the
petition is heard. If awarded against the people of the state of
New York, such costs shall be payable by the county treasurer,
special deputy or state commissioner, upon the certificate of such
justice or court, out of any moneys which may be in his hands,
or that may thereafter come into his hands, on account of the
tax provided for by this act. No proceeding under this section
shall be taken, however, for a violation of section twenty-one of
the liquor tax law, against any holder of a liquor tax certificate,
86 Tur Liquor Tax Law. [$ 30}

who shall have made proper application for a new certificate,
during the days of grace allowed under the provisions of said
section twenty-one.

Thus amended, L. 1897, chap. 312.

Injunction to restrain the traffic in liquor under certificate issued on
April 20, 1807, authorizing the traffic for the year beginning May 1,
18u7, in territory which is thereafter but previous to May 1, 1897,
enumerated in accordance with the provisions of section 11 of the
Liquor Tax Law as amended by chapter 812, Laws of 1897, and the
excise tax thereby increased as a result of such enumeration. In-
junction denied because statute was held not to be retroactive.

Hilliard vy. Giese, 155 N. Y.. 702; atirming (without opinion) 25
App. Div., 223; reversing order of
* Lawrence, J. 8. C. (New York Co.)

Injunction granted to restrain the agent of a person holding a certificate
authorizing the tratflic in liquor at a specified place in Queens county
from filling orders or otherwise trafficking in liquor in Kings county
without a proper certificate.

In re Michell v. Rother.
* Gaynor, J. 8. GC. (Kings Co.)

§ 30. Persons to whom liquor shall not be sold or given
away.— No corporation, association, copartnership or person,
whether taxed under this act or not, shall sell, deliver or give
away or cause or permit or procure to be sold, delivered or given
away any liquors to:

1. Any minor under the age of eighteen years; nor to such
minor for any other person;

2. To any intoxicated person;

3. To any habitual drunkard;
4. To any Indian;
~

». To any person to whom such corporation, association, co-
partnership or person may be forbidden to sell by notice in writ-
ing from the parent, guardian, husband, wife or child of such
person over sixteen years of age, or by a magistrate or overseer
of the poor of the town; provided, however, that such notice in
writing by a magistrate or overseer of the poor of the town shall
apply only in the case of a person who is wholly or partly a
charge upon the town, which fact shall be stated in such notice;
[$ 31] Tue Liquor Tax Law. 87

6. To any person confined in or committed to a state prison,
jail, penitentiary, house of refuge, reformatory, protectory, in-
dustrial school, asylum or state hospital, or any inmate of a poor-
house, or any patient in any colony or institution established for
the care or treatment of epileptics, except upon a written pre-
scription from a physician to such institution, specifying the
cause for which such prescription is given, the quantity and kind
of liquor which is to be furnished, the name of the person for
whom and the time or times at which the same shall be fur-
nished. Such prescription shall not be made unless the phy-
sician is satisfied that the liquor furnished is necessary for the
health of the person for whose use it is prescribed, and that fact
must be stated in the prescription.

Thus amended, L. 1897, chap. 312.

§ 31. Other illegal sales and selling; definitions of ‘hotel”
» and ‘guest;” exceptions; special liquor tax certificates in cities
of the first and second class.—It shall not be lawful for any
corporation, association, copartnership or person which, or who,
has not paid a tax as provided in section eleven of this act and
obtained and posted the liquor tax certificate as provided in this
act to sell, offer or expose for sale, or give away liquors in any
quantity less than five wine gallons at a time; nor, without hay-
ing paid such tax and complied with the provisions of this act,
to sell, offer or expose for sale or give away liquor in any quan-
tity whatever, any part of which is to be drunk on the premises
of such vendor or in any outbuilding, booth, yard or garden ap-
pertaining thereto or connected therewith. It shall not be law-
ful for any corporation, association, copartnership or person,
whether having paid such tax or not, to sell, offer or expose for
sale, or give away, any liquor:

a. On Sunday; or before five o’clock in the morning on Mon-

day; or
b. On any other day between one o’clock and five o’clock in the

morning; or
c. On the day of a general or special election, or city election

or town meeting, or village election, within one-quarter of a mile
88 Tue Liquor Tax Law. [$ 31]

of any voting place, while the polls for such election or town
meeting shall be open; or

d. Within two hundred yards of the grounds or premises upon
which any state, county, town or other agricultural or horticul-
tural fair is being held, unless such grounds or premises are
within the limits of a city containing one hundred and fifty thou-
sand inhabitants or more; or

e. To sell or expose for sale or have on the premises where
liquor is sold, any liquor which is adulterated with any deleter-
ious drug, substance or liquid which is poisonous or injurious to
health; or

f. To permit any girl or woman, not a member of his family, or
to knowingly permit any person who has been convicted of a
felony, to sell or serve any liquor upon the premises; or

g. To have open or unlocked any door or entrance from the
street, alley, yard, hallway, room or adjoining premises to the
room or rooms where any liquors are sold or kept for sale dur-
ing the hours when the sale of liquors is forbidden, except when
necessary for the egress or ingress of the person holding the
liquor tax certificate authorizing the traffic in liquors at such
place, or members of his family, or his servants, for purposes not
forbidden by this act; or to admit to such room or rooms any
other person during hours when the sale of liquor is forbidden;
or ;

h. To have during the hours when the sale of liquor is for-
bidden any screen or blinds, or any curtain or article or thing
covering any part of any window, or to have in any window or
door any opaque or colored glass that obstructs or in any way
prevents a person passing from having a full view from the side-
walk, alley, or road in front of, or from the side, or end of the
building, of the bar and room, or any part of such bar and room,
in such building where liquors are sold or kept for sale; or to
traffic in liquors in any interior bar or room or place not having
in the principal door of entrance to such room or bar, a section
of such door fitted with clear glass, through which, during pro-
hibited hours and times, a clear, unobstructed view of the bar
($ 31] Tue Liquor Tax Law. 89

and room where liquors are sold and kept for sale can be had.
And it shall be unlawful to have at any time in the room where
liquors are sold any enclosed box or stall or any obstruction
which prevents a full view of the entire room by every person
present therein; or

i. For the holder of a liquor tax certificate under subdivision
four of section eleven to sell liquor except to passengers in
actual transit; or

j. To sell liquor in any quantity in a town in which a liquor
tax certificate is prohibited under subdivisions one, two and four
of section sixteen of this act, as the result of a vote upon “ ques-
tions submitted; ” provided, however, that a grower of fruit or a
manufacturer of any liquor produced therefrom, in such town,
may sell such liquor in quantities of five gallons or more, but
only for delivery outside of such town; or

k. To solicit, accept or procure an order to deliver or send to
another, or for another, liquor in any quantity, when the person
for whom such liquor is procured, and the person soliciting, ac-
cepting or procuring such order, resides in a town in which a
liquor tax certificate is prohibited under subdivisions one, two
and four of section sixteen of this act, as the result of a vote on
“questions submitted.”

The provisions of clauses “a,” “b,” “c,” and “d” of this sec-
tion are subject, however, to the following exception: The holder
of a liquor tax certificate under subdivision two or three of sec-
tion eleven of this act who is a legally licensed pharmacist may
sell liquor for medicinal purposes, only upon the prescription of
a duly licensed physician, which prescription shall be preserved
by the vendor and pasted in a book and be but once filled, and
that only on the day when dated and given, which book shall be
kept in the same room where the traffic in liquors is carried on,
and shall be open to the inspection of any special agent or peace
officer, and such liquors so sold shail not be drunk on the prem-
ises where sold, or in any outbuilding, yard, booth or garden ap-
pertaining thereto or connected therewith, except when such
physician prescribes it to be used upon such premises in case of
90 Tae Ligror Tax Law. [§ 31]

an accident, and provided further that the physician giving such
prescription, shall not be the pharmacist himself nor a member
of the corporation, association or copartnership selling such
liquor, nor in his or their employ, and such prescription shall not
be given unless the physician is satisfied that the liquor to be
furnished is necessary for the health of the person for whom it is
prescribed, which fact must be stated in the prescription.
Clauses “a,” “ec” and “d” of this section are subject to the
following exception: :

The holder of a liquor tax certificate under subdivision one of
section eleven of this act who is the keeper of a hotel, may sell
liquor to the guests of such hotel, except to such persons as are
described in clauses one, two, three, four, five and six of section
thirty of this act, with their meals, or in their rooms therein, ex-
cept between the hours of one o’clock and five o’clock in the
morning, but not in the barroom or other similar room of such
hotel; and the term “hotel” as used in this act shall mean a
building regularly used and kept open as such for the feeding
and lodging of guests, where all who conduct themselves prop-
erly and who are able and ready to pay for their entertainment,
are received if there be accommodations for them, and who, with-
out any stipulated engagement as to the duration of their stay,
or as to the rate of compensation, are, while there, supplied, at a
reasonable charge, with their meals, lodgings, refreshment and
such service and attention as are necessarily incident to the use
of the place as a temporary home, and in which the only other
dwellers shall be the family and servants of the hotel keeper;
and which shall conform to the following requirements, if situate
in a city, incorporated village of twelve hundred or more inhab-
itants, or within two miles of the corporate limits of either:

1. The laws, ordinances, rules and regulations relating to
hotels and hotel keepers, including all laws, ordinances, rules
and regulations of the state or locality pertaining to the build-
ing, fire and health departments in relation to hotels and hotel
keepers, shall be fully complied with.

2. Such building shall contain at least ten bedrooms above the
[§ 31] Tas Liquor Tax Law. 91

basement, exclusive of those occupied by the family and servants,
each room properly furnished to accommodate lodgers, and sepa-
rated by partitions at least three inches thick, extending from
floor to ceiling, with independent access to each room by a door
opening into a hallway, each room having a window or windows
with not less than eight square feet of surface opening upon a
street or open court, light-shaft or open air, and each having at
least eighty square feet of floor area, and at least six hundred
cubic feet of space therein; a dining-room with at least three hun-
dred square feet of floor area, which shall not be a part of the
barroom, with tables, and having suitable table furniture and
accommodations for at least twenty guests therein at one and
the same time, and a kitchen and conveniences for cooking
therein sufficient to provide bona fide meals at one and the same
time for twenty guests. The same requirements shall apply to
a hotel situate in any other place, except that the number of bed-
rooms for guests shall not be less than six, and the dining-room
shall have not less than one hundred and fifty square feet of
floor area, and the kitchen accommodations shall be sufficient for
at least ten guests. A guest of a hotel, within the meaning of
this exception to section thirty-one of this act, is:

1. A person who in good faith occupies a room in a hotel asa
temporary home, and pays the regular customary charges for
such occupancy, but who does not occupy such room for the pur-
pose of having liquor served therein; or

2. A person who, during the hours when meals are regularly
served therein, resorts to the hotel for the purpose of obtaining,
and actually orders and obtains at such time, in good faith, a
meal therein.

And it is further provided that a corporation or association,
organized in good faith under chapter five hundred and fifty-nine
of the laws of eighteen hundred and ninety-five, or under any law
which, prior to May sixth, eighteen hundred and ninety-five, pro-
vided for the organization of societies or clubs for social, recrea-
tive or similar purposes, and which corporation or association
was actually lawfully organized, and, if a corporation, its certi-
92 Tue Liquor Tax Law. [$ 31]

ficate of incorporation duly filed, prior to March twenty-third,
eighteen hundred and ninety-six, and which at such date traf-
ficked in or distributed liquors among the members thereof, is ex-
cepted from the provisions of clauses “a,” “b,” “ce” and “d” of
this section. And the provisions of clause “b ” of this section is
subject to the following exception: In cities on the presentation
by the holder of a liquor tax certificate under subdivision one of
section eleven of a permit for trafficking in liquor during the
designated hours of one or more specified days, except Sunday,
and at a place specified, granted and signed by the mayor of the
city and the chief of police, and the payment of a tax of ten dol-
lars for each day, the county treasurer or special deputy commis-
sioner charged with the duty of issuing liquor tax certificates
shall issue a special liquor tax certificate for the sale of liquor at
the place and during the time so specified, which certificate shall
be in the form prescribed and furnished by the state commis-
sioner of excise.
Thus amended, L. 1897, chap. 312.

Free Lunch provisions of chapter 112, Laws 1896, are constitutional and
applied to existing licenses. (Repealed.)

People ex rel. Bassett vy. Warden, 6 App. Div., 520.

One O’Clock.—<As provided by Liquor Tax Law, not twelve o’clock as city
ordinances require—the hour for closing saloons.

People v. Weir.
* Arms. (Broome County Judge.)

Felon.—Permitting a person convicted of a felony to serve liquors is such

a violation of this section as to warrant the revocation of a certificate.
In re Bradley v. Hall et al., 22 Misc., 301.

Stalls or obstructions formed by curtains suspended from wires overhead
which prevent a full view of the entire room by persons present are
in violation of this section and certificate of person maintaining the
same may be revoked.

Id.

Illegal Contract.—A contract that a woman, not a member of her em-
ployer’s family, should serve wines and liquors to customers on the
premises is illegal under subdivision “f” of this section, and the
defense of illegality although not pleaded specifically, may be raised
under a general denial.

Wilking v. Richtcr, 25 Mise., 735.

Guest—defined.

People v. Brede.
*Sutherland. (Monroe County Judge.)
[§ 31] Tue Liquor Tax Law. 93

Exception to the general provisions of subdivisions “a,” “e" and“ d,”
in favor of certificate holders, authorized to traffic in liquor as the
keepers of hotels, is a matter of defense and need not be negatively
averred in any indictment charging the sale of liquors contrary to the
provisions of those subdivisions.

Id,

Exceptions.—An indictment charging violation of section 31, subdivision
“a” need not negative the two exceptions contained in a subsequent
clause of that section in favor of pharmacists and hotel-keepers.

People v. Crotty, 22 App. Div., 77.

Evidence of Good Character of Defendant.—The weight and considera-

tion of. :
People v. Dippold, 30 App. Div., 62.

Evidence as to the Good Faith of a person or persons ordering a meal
with liquors at a hotel on Sunday may properly be submitted to the
jury.

Id.

Sale of Liquors for the joint benefit of four people and used by them
together with what was claimed to be a meal constitutes but one
transaction and it is not material which one of the four gave the
order.

Id. ,

Incorporated Club.—In a proceeding to revoke the liquor tax certificate
of an incorporated club because of sales of liquor contrary to the
general provisions of subdivisions “a,” “b,” ‘“c,” and “d” of section
31, it lies upon the defendant, the sales having been proven, to bring
itself within the exception provided in section 31 in favor of corpora-
tions and associations organized in good faith prior to May 6, 1805,
for social, recreative or similar purposes, and distributing liquor
among its members on March 23, 1896.

In re Lyman v. Truc Friends Social and Literary Circle.
* Stover, J. S.C. (New York Co.)

Incorporated Club.—Rule laid down in Lyman v. True Friends, etc., ap-
plied.

In re Lyman v. Shenandoah Social Club.
* Stover, J. 8. C. (New York Co.)

Disorderly Place.—The certificate of a corporation organized for social,
recreative or similar purposes may be revoked when the premises oc-
cupied by the club becomes a.

Id.

Fake Club is ‘one not organized or conducted in good faith” and “is
nothing more or less than a fraudulent scheme or device to evade the
provisions of the Liquor Tax Law.” <A liquor tax certificate issued to
such an organization may be revoked and cancelled for trafficking in
liquor contrary to the provisions of subdivisions “a,” “b,” “¢c” and
“da” of section 31, because the exceptions thereto are not applicable
to such an organization.

In re Lyman v. Gramercy Club, 28 App. Div., 209; affirming order of
* Russell, J. S. C. (New York Co.)
94 Tue Liquor Tax Law. [§ 32]

Incorporated Club.—The rule laid down in opinion of Russell, J. 8. C., in
Lyman vy. Gramercy Club applied.

Zn ve Lyman v. Plymouth Social Club.
* Russell, J. S. C.. (New York Co.)

Incorporated Club.—A club duly incorporated prior to May 6, 1895, and
originally within the exceptions of this section, may, by its manner of
conducting its affairs, lose its right to insist upon the exception which
it acquired by the fact of its organization. The court is not bound to
stop with the fact of its organization, but may examine into the whole
case, and if it concludes that it is organized or conducted for the
purpose of evading the Liquor Tax Law, the liquor tax certificate of
the club may be revoked.

In ve Lyman vy. Young Men's Cosmopolitan Club, 28 App. Div., 127
overruling order of
= Stover, J. 8. C. (New York Co.)

What Incorporated Clubs are Within the Exception to the provisions of
clauses “a,” “b,’ “ec” and “d,’ of this section. Those organized
prior to May 6, 1895, for social, recreative or similar purposes, ‘‘ com-
posed of members chosen according to some rules who have a house
or rooms to which they resort and in which no persons are permitted,
except members or guests of members, who are invited according to
fixed rules, and who, to a certain extent, use these places as their
homes, where they go to meet their friends to pass their time and in
many instances where they board and sometimes sleep.’’ “So far as
the furnishing of drink is incidental to their organization to the same
extent that the furnishing of meals or newspapers or such other con-
veniences as a man is accustomed to have in his home,” the exception
applies. It does not ‘apply to an organization, the sole object of
which was to supply liquors to its members for the purpose of evad-
ing the provisions of the Liquor Tax Law.”

Td.

$32. Sales and pledges; when void.—No recovery shall be
had in any civil action, to recover the purchase price of any sale ion
credit of any liquor, to be drunk on the premises, where the same
shall be sold. All securities given for such debts shall be void.
Any person taking such security, with intent to evade this sec-
tion, shall forfeit a penalty of fifty dollars for each offense.
Every assignment, sale or pledge of articles or property exempt,
by law, from execution, and every levy or sale of such articles or
property by virtue of an execution by consent of the defend-
ant therein, shall be void, where the consideration, or any part
thereof, for which such assignment, sale or pledge was made, or
{$ 33] Tue Liquor Tax Law. 95

for the debt on which judgment was rendered in any court and
on which such execution was issued, was for the sale of liquors.
Thus amended, L. 1897, chap, 312.

§ 33. Persons liable tor violation of this act.—Any person
engaged in the traffic in liquors, whether as officer of a corpora-
tion, or association, or as a member of a copartnership, or an
individual, shall upon conviction of a violation of any of the pro-
visions of this act be liable for and suffer the penalties imposed
therein; and any clerk, agent, employee or servant shall be equally
liable as principals for any violation of the provisions of this act,
and each violation of any of the provisions of this act shall be
construed to constitute a separate and complete offense, and for
each violation on the same day, or on different days, the person
or persons offending shall be Hable to the penalties and for-
feitures imposed by this act; and in the following section pro-
viding for penalties and forfeitures when corporations or asso-
ciations are referred to, the penalties and forfeitures are im-
posed thereon, the same shall be understood to mean and apply
to the officers of such corporation or association.

Information for unlawfully selling liquors need not state the precise times
at which they were made, but it is sufficient to allege that they were
made “ at divers times between April 1, 1895, and July 5th.”

People vy. Polhamus, 8 App. Div., 183.

Statement of Place.—What is sufficient.
Id,

Joinder of Several Offenses.—Naming persons to whom sales were made,

unnecessary.
Id.

All Parties to a misdemeanor are principals. Proof of violation by bar-
tender inadmissible against employer indicted for a like offense. The
testimony of accomplice must be corroborated.

People v. Mullins, 5 App. Div., 172.

Indictment against two persons charging sale to Y. Z. and to divers other
persons “ whose names to the grand jury are unknown,” without hav-
ing paid excise taxes, charges a joint sale to the persons named and
unknown, by the defendants jointly, not demurrable as joining two

crimes.
People vy. Schmidt, 19 Misc., 458.
96 Tue Liquor Tax Law. [$ 33}

Indictment must give name of person to whom it is charged that liquors
were sold, unless it is unknown to the grand jury and so stated in the
indictment.

People v. Angelo Ferranto,
* Sutherland. (Monroe County Judge.)

Indictment which charges that, on or about the 26th day of March, 1896,
the accused sold and delivered liquor in quantities less than five gal-
lons to two persons named, as well as to divers other persons un-
known, without having complied with the law relative to the payment
of the tax and the posting of a liquor tax certificate, is not demurrable
as charging more than one crime.

Pcoople v. Huffman, 24 App. Div., 253.

Evidence of more than One Offense, Inadmissible.—The Liquor Tax Law
provides that “each violation of any of the provisions of this act shall
be construed to constitute a separate and complete offense,” and
under an indictment chargving a sale to two persons jointly, two inde-
pendent sales, one to each of such parties, cannot be proved.

Id.

Indictment.—Name of persons to whom liquor is sold as charged in an
indictment need not be stated when unknown to grand jury and it
so appears from the indictment.

People v. Brede.
* Sutherland. (Monroe County Judge.)

Indictment for violation of subdivision “h” of section 31, in maintaining
obstructions to a full view of a bar-room should allege that such viola-
tion was willfully committed.

People v. Wolcott.
* Barnum. (Otsego County Judge.)

Steward or agent of incorporated club or association who serves “liquors”
to members and others who pay for them, where neither he nor the
club has a liquor tax certificate is liable to criminal prosecution.

People v. Luhr, T Misc., 503.

Information made upon information and belief, the grounds of which are
not stated, is insufficient. When additional affidavits are to be con-
sidered and what allegations will justify an inference that liquors
were sold.

Pcople v. Cramer, 22 App. Div., 189.

Sufficiency of Evidence before magistrate. It is unnecessary that the
facts before the magistrate be sufficient to convict. If they point
toward the commission of the crime and tend to a conviction, they are
sufficient to give the magistrate jurisdiction.

Id.

Sufficiency of Deposition before a magistrate, waiver of objection to
jurisdiction and to indefiniteness, and alternative sentence to pay a
fine or be imprisoned until the fine be paid, not to exceed one day for
each dollar of the fine imposed upon conviction for violation of Sec. 31
of Chap. 401, Laws of 1892, reviewed.

People v. Shaver, 37 App. Div., 21.
[§ 34] Tus Liquor Tax Law. 97

§ 34. Penalties for violation of this act.—1. Any corpora-
tion, association, copartnership or person trafficking in liquors,
who is prohibited from so doing or who so traffics without having
lawfully obtained a liquor tax certificate; or contrary to the pro-
visions of section sixteen of this act; or who shall neglect or
refuse to make application for a liquor tax certificate, or give the
bond, or pay the tax imposed as required by this act, shall be
guilty of a misdemeanor, and upon conviction therefor shall be
punished by a fine of not less than two hundred dollars nor more
than one thousand dollars, provided such fine shall equal at least
the amount of tax for one year, imposed by this act upon the
kind of traffic in liquors carried on, where carried on, or which
would be so imposed if such traffic were lawful, and may also be
imprisoned in a county jail or penitentiary for the term of not
more than one year.

2. Any corporation, association, copartnership or person, who
shall make any false statement in the application required to be
presented to the county treasurer or other officer to obtain a
liquor tax certificate, or to obtain a transfer thereof, or who shall
violate the provisions of this act by trafficking in liquors con-
trary to the provisions of sections eleven, twenty-two, twenty-
three, twenty-four, thirty or thirty-one, shall be guilty of a mis-
demeanor, and upon conviction therefor shall be punished by a
fine of not more than five hundred dollars or by imprisonment in
a county jail or penitentiary for a term of not more than one
year, or by both such fine and imprisonment, and shall forfeit
the liquor tax certificate, and be deprived of all rights and privi-
leges thereunder, and of any right to a rebate of any portion of
the tax paid thereon, and such certificate shall be surrendered
to the officer who issued it, or to his successor in office, who shall
immediately forward the same to the state commissioner of ex-
cise for cancellation, and if the corporation, association, copart-
nership or person convicted be a pharmacist holding a license
issued by the board of pharmacy, the said board of pharmacy
shall, in addition to said penalties, immediately revoke said li-
cense, and no liquor tax certificate shall be issued to any cor-
98 Tne Ligvor Tax Law. [$ 35]

poration, association, copartnership or person to traffic in liquors
at said store or place, under subdivision three of section eleven
of this act for the term of one year from the date of said con-
viction; but this clause does not apply to violations of section
thirty-one of this act, the punishment for which is provided in
the first clause of this section.

3. If there shall be two convictions of clerks, agents, employees,
or servants of a holder of a liquor tax certificate, for a violation
of any provision of this act, the liquor tax certificate of the prin-
cipal shall be forfeited, and the said principal shall be deprived
of all rights and privileges thereunder, and of any right to any
rebate of any portion of the tax paid thereon, and such certificate
shall be surrendered to the officer who issued it or to his suc-
cessor in office, who shall immediately forward the same to the
state commissioner of excise for cancellation.

4. No liquor tax certificate shall be issued to any person con-
victed of a violation of the liquor tax law within five years from
the date of such conviction, nor shall any such person have any
interest therein, or become a surety on any bond, required under
section eighteen of this act, during such period.

5. Any willful violation by any person of any provision of this
act, for which no punishment or penalty is otherwise provided,
shall be a misdemeanor.

6. Whenever any fine is imposed upon conviction for violation
of any provision of the liquor tax law, the judgment in such case
must provide that the person thus fined be imprisoned until the
fine is satisfied, which imprisonment cannot exceed one day for
every dollar of the fine, nor be less than one day for every five
dollars of the fine.

Thus amended, L. 1897, chap. 312, and L. 1899, chap. 398.

§ 35. Jurisdiction of courts ; reports of magistrates.

Subdivision 1. Except as otherwise provided by this act, all
proceedings instituted for the punishment of any violations of
the provisions of this act, the penalties for which are prescribed
in subdivisions one, two, three or four of section thirty-four, shall
{§ 35] Tue Liquor Tax Law. 99

be prosecuted by indictment by the grand jury of the county in
which the crime was committed, and by trial in a court of record
having jurisdiction for the trial of crimes of the grade of felony;
except that a magistrate shall issue a warrant of arrest upon in-
formation and depositions and examine the case as now provided
by law, but if it shall appear upon such examination that a crime,
not triable by a court of special sessions has been committed,
and that there is sufficient cause to believe that the person or
persons charged with such crime is guilty thereof, such magis-
trate shall admit such person or persons to bail, in a sum not less
than one thousand dollars, and in default of bail shall commit
him or them to the sheriff of the county or if in the city of New
York to the keeper of the city prison of the city of New York.
A magistrate by whom any person charged with a violation of
the provisions of the liquor tax law, shall be admitted to bail or
committed to the sheriff or other proper officer of the county,
upon such charge shall immediately notify the state commis-
sioner of excise in writing of the fact of such arrest and the re-
sult of such examination, stating the name and residence of each
person accused; the date when admitted to bail or committed;
the name, residence and address of the complainant, and of each
witness sworn in support of the charge in case a preliminary ex-
amination shall have been had, and shall at the same time trans-
mit a duplicate copy of such report to the district attorney of
the county.

Subdivision 2. Courts of special sessions shall have exclusive
jurisdiction to try and determine, according to law, all com-
plaints for violations of sections forty and forty-one of this act
and also all violations of the liquor tax law defined by subdivi-
sion five of section thirty-four as a misdemeanor. Any person
convicted in a court of special sessions for violation of any of the
provisions of the liquor tax law, shall be punished according to
the provisions of this act.

Thus amended, L. 1897, chap. 312.

Provisions of this Section are not exclusive and do not repeal by im-
plication section 290 of the Penal Code. |
People v. Koenig, 9 App. Div., 436.
100 Tue Liquor Tax Law. [$ 35a]

Public Intoxication is a misdemeanor, of which a Court of Special Ses-
sions has jurisdiction. (Sec. 35, amended.)

People er rel, Shortell v. Markell, 20 Mise., 140.

Grand Jury and courts of New York county have jurisdiction of violations
of the Liquor Tax Law committed within the territory annexed to the
city of New York by the act of 1895.

People v. Boudouin, 19 Misc., G65,

Liquor Tax Law Supersedes that portion of charter of city of Rochester

giving jurisdiction of all misdemeanors to Courts of Special Sessions.
People v. Brede.
* Sutherland. (Monroe County Judge.)

Public Intoxication is a misdemeanor of which a Court of Special Ses-
sions has exclusive jurisdiction, and a person charged with such
offense is not entitled, under sections 57 and 58 of the Code of Crim-
inal Procedure, to have such charge prosecuted by indictment.

People v. Mulkins, 25 Mise., 599.

§ 35a. Jurisdiction of courts of special sessions in the city
and county of New York.—After a person has been held to
bail or committed to the keeper of the city prison by a magis-
trate, upon a complaint for a violation of any of the provisions
of the liquor tax law in the city and county of New York, as pro-
vided in section thirty-one all further and subsequent proceed-
ings instituted for the purposes mentioned in section thirty-five
of this act shall be prosecuted in the court of special sessions in
and for said city and county in the manner prescribed by law
for the trial of misdemeanors committed therein. Upon the con-
viction in such court of special sessions of any person charged
with a violation of any of the provisions of the liquor tax law,
judgment shall be pronounced by the said court pursuant to the
provisions of this act, and all fines imposed shall be collected and
paid over to the special deputy commissioner of the county to
be apportioned and disposed of as provided by section thirteen.

Thus amended, L. 1897, chap. 312.

Jurisdiction of Special Sessions.—Violations of the Liquor Tax Law in
the City of New York are misdemeanors over which Courts of
Special Sessions of the city of New York have in the first instance
exclusive jurisdiction under section 1406, of the Greater New York
Charter, chapter 378, Laws of 1897, and the repugnant or inconsistent
provisions of section 55 and 35a, of the Liquor Tax Law, limiting such
jurisdiction to the city and county of New York, are repealed by im-
{§ 35a] Tus Liquor Tax Law. i01

plication. Therefore, a person hefore a Court of Special Sessions of
the City of New York, charged with a violation of the Liquor ‘vax Law
in the Borough of Queens, and City of New York, is not entitled to
trial by indictment in the County Court of Queens County.
People v. Scaman.
* Maddox, J. S.C. (Queens Co.)

Constitutional; Jurisdiction of Special Sessions.—The provisions of the
Greater New York Charter (sections 1406-1407, chapter 378, Laws
1897), requiring all trials in Courts of Special Sessions to be without
a jury are constitutional and a jnisdemeanant charged with a violation
of the Liquor Tax Law in the Borough of Brooklyn, and held by a
magistrate for trial at Special Sessions can have such cause removed
from said court to the grand jury of Kings county only as a matter
of discretion.

People v. Wolf, 24 Mise., 94.

Jurisdiction of Special Sessions not Exclusive.—It was not the intention
of the Legislature to deprive persons charged in Courts of Special
Sessions with violations of the Liquor Tax Law, of the right of re-
moval to the Court of General Sessions and trial by jury therein; and
if the Legislature had so intended, the provision of this section would
be unconstitutional. (But sce section 1406-7 of chapter S78, Laws
1897; People v. Seaman, and People vy. Wolf, cited supra.)

People v. Gerard.
People v. Melahon.
* Andrews, J. 8. C. (New York Co.)

Jurisdiction of Special Sessions.—The Greater New York Charter, section
1406, does not require that a certificate of the reasonableness of prose-
cution by indictment be granted as a matter of course where the ap-
plicant for such certificate is charged with a violation of the Liquor
Tax Law and held for trial at Special Sessions. The granting of
such a certificate is largely discretionary and the reasons which would
justify it must be something more than a mere preference of the de-
fendant for a jury trial or a conflict of evidence thus involving the
credibility of witnesses. There should be “ facts tending to show that
the case is of an exceptional character and that for some special
reason the defendant cannot have a fair trial in the Court of Special
Sessions or that there are exceptional features in the case which
render it desirable and proper that the action should be tried before a

jury.”
People v. Levy, 24 Misc., 469.

Right to Jury Trial.—Under the New York Constitution, article 6, section
6, giving Court of Special Sessions jurisdiction of such misdemeanors
as may be prescribed by law, a person charged with a misdemeanor
over which Courts of Special Sessions have exclusive jurisdiction
under section 35a of the Liquor Tax Law is not entitled to trial by
jury as of right.

Td.
102 Tue Liquor Tax Law. [$ 86]

Trial by Jury.—A person charged with a violation of the Liquor Tax Law
has no constitutional right to a trial by jury.
People v. Wade, 26 Misc., 585.
Transfer of Misdemeanors from Special to General Sessions in the City of
New York should not be permitted where the object is not to obtain
a speedy trial but to get away from one, and through the delays con-
sequent upon the great amount of business before the District At-
torney and the grand jury and the necessity of giving preference to
the trial of felonies and prison cases, to circumvent the law and
obstruct the administration of justice. ‘To carry out effectually the
purpose of the law, it must be so construed as to defeat all attempts
to do or avoid in an indirect or circuitous manner that which it has
prohibited or enjoined. Courts must labor to suppress all subtle in-
novations and circumlocution by which the object and purpose of the
law will be defeated.”
Id.

§ 36. Collection of fines and penalties and forfeitures of bonds;
reports of county clerks.— Upon conviction and sentence of any
corporation, association or copartnership and upon the conviction
and sentence of any person or persons whether as officer of a
corporation or as member of a copartnership or as an individual,
for a violation of the provisions of this act, the penalty for which
is prescribed in sections twenty-eight, twenty-nine or thirty-four
hereof, the court or officer imposing the sentence, or the clerk of
the court if there be a clerk, shall forthwith make and file in the
office of the clerk of the county in which such conviction shall
have been had a certified statement of such conviction and sen-
tence, and the clerk of said county shall immediately thereupon
enter in the docket book, kept by said clerk for the docketing of
judgments in said office, the account of the penalty or fine and
costs imposed, as judgment against the person or persons, cor-
poration, association or copartnership so convicted or sentenced,
and in favor of the state commissioner of excise, and said county
clerk shall also enter in the docket of said judgment a brief state-
ment setting forth the fact that said judgment is for a fine or
penalty imposed for a violation of the “ liquor tax law,” and said
county clerk shall immediately mail or deliver to the state com-
missioner of excise a duly certified transcript of said judgment.
If the fine and costs imposed be paid into court, the said officer
[§ 36] Tue Liguvor Tax Law. 108

or clerk of the court shall at once pay the same to the county
treasurer or special deputy commissioner of the county, who
shall give his receipt therefor, and shall, at once notify the state
commissioner of excise of the payment of such judgment, who
shall thereupon execute a satisfaction thereof and forward the
same to the said county treasurer or special deputy commis-
sioner, to be delivered to the judgment debtor. If said judgment
shall not be paid within five days after such conviction and sen-
tence, the clerk of said county shall issue an execution against
the property of such judgment debtor or debtors, against whom
said judgment is docketed, directed to the sheriff of the county
and at once deliver the said execution to the said sheriff, who
shall forthwith proceed to collect the amount due on said judg-
ment, together with his legal fees and costs, by levy and auale, in
the manner now provided by law for the collection of executions
against property, of any goods, chattels, furniture, fixtures and
leasehold interest, or other property of such judgment debtor or
debtors, whenever found. Such levy shall take precedence over
any and all liens, mortgages, conveyances, or incumbrances taken
or had on such property, subsequent to the docketing of said
judgment in said clerk’s office, and no property of said judgment
debtor or debtors shall be exempt from such levy and sale. All
moneys collected upon execution under the provisions of this
section shall be paid by the officer collecting the same, less his
legal fees and costs thereon, to such county treasurer or special
deputy commissioner who shall apportion and account for the
same as provided by this act. In case such judgment debtor
or debtors shall have given the bond provided for in section
eighteen of this act, the state commissioner of excise may forth.
with proceed to collect from the sureties thereon the amount of
such judgment, together with the costs of collection, by due pro-
cess of law, and the issuing of an execution under the pro-
visions of this act shall not be a condition precedent to the en-
forcement of the provisions and penalties of any bond given by
such judgment debtor ‘or debtors pursuant to the provisions of
this act. At the end of each month, every county clerk shall make
104 True Lievor Tax Law. [§ 36]

under his hand and official seal and forward to the state commis-
sioner of excise a written report of all orders or judgments filed
or entered in his office during such month, in favor of or against
the state commissioner of excise, and also a report of all orders
or judgments entered in said office in favor of or against
any person illegally trafficking in liquor or the holder of
a liquor tax certificate in any proceeding or action insti-
tuted or brought for the purpose of compelling the sur-
render and cancellation of a liquor tax certificate, or in
tavor of or against any county treasurer or special deputy
commissioner on account of his having issued or trans-
ferred or refused to issue or transfer any liquor tax certifi-
cate. Such report shall contain the title of the action or pro-
ceeding in which each of said orders or judgments was obtained,
the date of each order or judgment, also when filed and entered
and also the substance or purport of such order or judgment; also
all indictments for violations of the liquor tax law, and all judg-
ments of conviction thereon. Such report shall state the date
when each indictment was found, the name of the defendant, the
time and place when and where the crime was committed, and the
particular offense charged; and in case of a conviction shall state
the name of the defendant, the date of the conviction, and the
judgment pronounced thereon, and if the fine imposed shall have
been paid in court a statement of that fact. All sealed indict-
ments shall be included in the first report made by such county
clerk after the defendant therein shall have been arrested or ad-
mitted to bail. Said county clerk shall also furnish a complete
certified copy of any such order, indictment, judgment or record
upon the request of the state commissioner of excise. The first
report made under this section shall include and contain a state
ment of all orders, judgments, indictments and convictions, and
the judgments pronounced thereon in said county, under the
liquor tax law, filed or entered in said clerk’s office from the
twenty-third day of March, eighteen hundred and ninety-six, to
and including the date of the said repert. The fees or com-
pensation of such clerk for making such report and for making

.
[§ 37] Tue Liquor Tax Law. 105

and furnishing a certified copy of any such order, judgment, ip.
dictment or record, at the request of the state commissioner of
excise, shall be a legal charge against the county in which the
office of the said clerk is situated, and shall be audited and paid
as are other lawful claims.

Thus amended, L. 1897, chap. 312.

Collection of Fines and Penalties.—Where a person convicted of a viola-
tion of the Liquor Tax Law and sentenced under section 34 to serve
six months’ imprisonment and pay a fine of $1,050 or be imprisoned
until the fine be paid, though not exceeding 1,050 days, applies for a
writ of habeas corpus, before the expiration of the six months, seek-
ing release from imprisonment for nonpayment of the fine on the
ground that section 484 of the Code of Criminal Procedure does not
apply to this section, relief cannot be granted by virtue of such writ
because the proceedings were premature and should not have been
instituted until the expiration of the sentence conceded to be legal.
(Section 34, amended.)

People ex rel. Bedell v. Kinney, 24 App. Div., 809; overruling order
of
* White, J. 8. C. (Niagara Co.)

Collection of Fines and Penalties.—An alternative sentence that a person
convicted of a violation of the Liquor Tax Law be imprisoned under
section 484 of the Code of Criminal Procedure in case of the nonpay-
ment of a fine is void to the extent of the imprisonment. (Section 34,
amended.)

People ex rel. Langworthy v. Hazard, 23 Misc., 477.

Collection of Fines and Penalties.—Sections 484 and 718 of the Code of
Criminal ‘Procedure are not applicable in the enforcement of the
Liquor Tax Law. (Section 34, amended.)

People v. Stock, 26 App. Div., 564; affirmed (without opinion) 157
N. Y., 681.

§ 37. Duties of public officers in relation to complaints
and prosecutions under this act.— It shall be the duty of the
special deputy commissioners and special agents and of every
county treasurer, sheriff, deputy sheriff, police officer or consta-
ble, having notice or knowledge of any violation of the provisions
of this act, to immediately notify the district attorney of the
county in which such violation occurs, by a statement under oath
of the fact of such violation, and it shall be the duty of such dis-
trict attorney when complaint on oath is made of such violation,
forthwith to cause the arrest and attend the examination per-
106 Tuer Liquor Tax Law. [§ 37]

sonally or by an assistant, of each person so complained of, unless
a term of court with a grand jury in attendance shall be ap-
pointed to be held in such county within ten days from the time
of the receipt by the district attorney of such verified complaint,
or unless such accused persons shall have been examined upon
such charge and admitted to bail or committed thereon. It shall
be the duty of the district attorney to prepare and present to the
grand jury of the county all evidence tending to show a viola-
tion in each case within his knowledge, or reported to him pur-
suant to the provisions of this section, or reported to him by the
verified complaint of any reputable citizen, except that said district
attorney shall prosecute such violations as are specified in sub-
division two of section thirty-five in the court of special sessions
having jurisdiction thereof and the said district attorney shall
prosecute any person violating any of the provisions of this act,
and for each and every violation thereof. All officers authorized.
to make arrests in any city, town or village, and the special
agents appointed under section ten of this act may in the per-
formance of their duties enter upon any premises where the traf-
fic in liquors is carried on or liquors are exposed for sale at any
time when such premises are open, except that places occupied
by membership corporations incorporated prior to the twenty-
third day of March, eighteen hundred and ninety-six, which traf-
fic in liquors solely with the members thereof, shall not be en-
tered for inspection by any officer unless such entry and inspec-
tion is expressly authorized and directed by the state commis-
sioner of excise by written instructions.

Thus amended, L. 1897, chap. 312.

District Attorney may apply to the court, under section 671 of the Code
of Criminal Procedure, for the dismissal of an indictment for viola-
tion of the Liquor Tax Law without violating this section of the
Liquor Tax Law, and becoming liable to the penalty imposed by
section 38 of said act unless “ there is fair reason to believe from the
evidence at command, or which by diligence may be obtained, a con-
viction can be, or if properly weighed ought to be, had.”

People v. Kurinsky, 23 Misc., 504.
[$ 38-39] Tue Liquor Tax Law. 107

Duties of Special Agents and Local Criminal Authorities.—The relations
between the State Commissioner of Excise and special agents are
made confidential by statute. ‘‘ Under his direction they are required
to investigate all matters relating to the collection of liquor taxes and
penalties under the act. They may also investigate other matters
with reference to violations of the Liquor Tax Law and with certain
county and municipal officers are required to notify district attorneys
of violations of the statute which may come to their knowledge.”
“There is no provision in the Liquor Tax Law or any other statute
imposing upon special agents of the Excise Department any duty or
obligation to appear as witnesses before grand juries, or at all, other
wise than under and by virtue of subpoenas.” ‘“ There is an entire
absence of statutory law making it a duty of a special agent to take
any part in the prosecution of violations of the Liquor Tax Law after
he shall have investigated the matter and made a report to the dis-
trict attorney.” ‘ The only officer or person competent to enforce the
law by criminal action is the district attorney.”

People ex rel. Larkin v. Hull, 23 Misc., 68.

§ 38. Penalties for neglect of public officers to perform their
duty under this act.— Any officer who shall neglect or refuse
to perform his duty under the provisions of this act, shall be lia-
ble to a penalty of five hundred dollars for each and every offense,
and if such officer be a county treasurer or district attorney, he
shall be removed from office by the governor after hearing and
determination thereon and decision that such neglect or refusal
has occurred. Any citizen may prefer charges to the governor

under this section.

§ 39. Recovery of damages in a civil action.— -A recovery
may be had in a civil action of the damages suffered by reason of
the intoxication of any person, from any corporation, association,
copartnership or person who shall by selling or giving away
liquors have caused such intoxication, if the person or one of the
persons suffering such damage shall, previous to such selling or
giving away, have given written notice to such corporation, asso-
ciation, copartnership or person, or to their agents or employees,
or to the person so selling or giving away, forbidding such sell-
ing or giving away liquors to the person whose intoxication shall
have caused such damage; or such damage may be recovered
from any corporation, association, copartnership or person OWD-
108 Tue Liquor Tax Law. [$ 40-42]

ing or renting or permitting the occupation of any building or
premises where such selling or giving away of liquors shall have
occurred, jointly with the corporation, association, copartner-
ship or person selling or giving away, or severally when the
notice herein provided for shall have been given to such owners
or their authorized agents, and not otherwise.

§ 40. Intoxication in a public place.— Any person intoxi-
cated in a public place is guilty of a misdemeanor, and may be
arrested without warrant while so intoxicated, and shall be pun-
ished by a fine of not less than three nor more than ten dollars,
or by imprisonment not exceeding six months or by both such
fine and imprisonment. The purchase or procurement of liquor
for any person to whom it is forbidden to sell liquor under sec-
tion thirty of this act, is a misdemeanor, punishable upon con-
viction, by a fine of not less than ten dollars or by imprisonment
not exceeding six months, or by both such fine and imprisonment.

Thus amended, L. 1897, chap. 312.

§ 41. Employment of persons addicted to intoxication by
common carriers.- Any person or officer of an association or cor-
poration engaged in the business of conveying passengers or
property for hire, who shall employ in the conduct of such busi-
ness, as an engineer, fireman, conductor, switch-tender, train dis-
patcher, telegrapher, commander, pilot, mate, fireman or in other
like capacity, so that by his neglect of duty the safety and se-
curity of life, person or property so conveyed might be imperiled,
any person who habitually indulges in the intemperate use of
liquors, after notice that such person has been intoxicated, while
in the active service of such person, association or corporation,
shall be guilty of a misdemeanor.

§ 42. Penalties; actions to recover.— Any corporation, asso-
ciation, copartnership or person who shall traffic in liquor con-
trary to the provisions of the liquor tax law, or who shall make a
false statement upon application for a liquor tax certificate, or
upon application for the transfer or surrender and cancellation
[§ 42] Tae Liqgtor Tax Law. 109

thereof, or who shall violate any of the provisions of sections
eleven, thirteen, twenty-one, twenty-two, twenty-three, twenty-
four, twenty-five, twenty-six, twenty-seven, twenty-eight, twenty-
nine, thirty, thirty-one, thirty-two, thirty-five, thirty-six, or thirty-
seven of said law, in addition to the punishment and penalties in
this act otherwise imposed and provided, shall be liable to a pen-
alty of fifty dollars for each and every violation, to be recovered
by the state commissioner of excise in an action brought in his
name as such commissioner, in any court of record in any county
of the state, provided that two or more penalties may be sued for
and recovered in the same action; and if such corporation, asso-
ciation, copartnership or person be the holder of a liquor tax cer-
tificate, such certificate shall be forfeited. When an action is
brought in any county other than the county wherein the defend-
ant resides, or in an adjoining county, the place of trial of such
action may be changed to any county adjoining the county
wherein the defendant resides, for cause shown as provided by
the code of civil procedure. If judgment be recovered against
the holder of a liquor tax certificate in any action for penalties,
such judgment shall provide, in addition to the penalties in-
cluded therein, that such certificate and all rights thereunder of
the holder thereof, including all rebate moneys upon cancellation,
be forfeited, and that the defendant, or any person having such
certificate in his possession or under his control, shall surrender
said certificate to the officer who issued the same, or to his suc-
cessor in office, immediately upon the service of a certified copy
of said judgment; and neglect or refusal of any person to sur-
render said certificate in pursuance of the provisions of any such
judgment shall be a contempt of court, punishable in the manner
provided by the code of civil procedure. All moneys recovered
in any such action or actions shall be paid over and accounted
for in the same manner as are moneys collected under subdivis-
ion four of section eleven of this act. The state commissioner of
excise may also in like manner bring an action in his name as
such commissioner to recover the penalty provided for by section
thirty-eight of this act and the provisions of this section shall
110 Tae Ligvor Tax Law. [§ 43-44]

apply to the commencement and prosecution of such action and
the disposition of all monvys recovered as penalties therein.

Thus amended, L. 1897, chap. 312.

Action for Penalties; Motion to Change Venue of.—Moving affidavits are
fatally defective when they fail to state the residence and address of
witnesses and also fail to state that the witnesses will testify to the
facts alleged to be material to the defense. (See Lyman v. Gramercy
Club et al., 28 App. Div., 30.)

Lyman v. Corcy, 28 App. Div., 623.

Action for Penalties; Motion to Change Venue of.—When the venue of
an action for penalties is laid in a county adjoining the county in which
the defendant resides, the place of trial may not be changed to the
county of his residence. The language of section 42 is different from
that of section 18, and Lyman v. Gramercy Club, 28 App. Div., 30, is
not an authority.

Lyman v. Matty, 835 App. Div., 227.

§ 43. Distribution of copies of this act by the secretary of
state.—Immediately upon this act becoming a law the secretary
of state shall cause twenty thousand copies thereof to be printed,
of which five thousand shall be printed in the German language
and shall transmit as soon as possible to the county treasurers

 

and to the special deputy commissioners such number as may in
his judgment be proper for the use of such treasurers and com-
missioners, and for distribution by them to persons trafficking in
liquors and others.

§ 44. Laws, grants and charters repealed; saving clause.—
The provisions of any special or local law, grant or charter in con-
flict with this act are hereby repealed and annulled. Of the laws
enumerated in the schedule hereto annexed, that portion speci-
fied in the last column is repealed, but the provisions of any such
relating to the transfer, cancellation or revocation of a license,
the collection of penalties or prosecutions for the violation of the
law shall continue in force as to any license, which has not ex-
pired at the time this act takes effect, until the expiration thereof,
subject to the provisions of this act, in relation to the perfor-
mance of the duties of boards of excise or excise commissioners
by special deputies or special agents designated by the state com-
(§ 45] Tue Liquor Tax Law. 111

missioner of excise. The repeal of any law by this act shall not
revive a law repealed thereby, but such repeal shall not impair
any act done or right accruing, accrued or acquired, or liability,
penalty, forfeiture or punishment incurred prior to the time this
act takes effect, under or by virtue of any law so repealed, and
the same may be asserted, enforced, prosecuted or inflicted as
fully and to the same extent as if such law had not been repealed.
All actions and proceedings, civil or criminal], commenced under
or by virtue of a law so repealed and pending immediately prior
to the taking effect of this act, may be prosecuted and defended
to final effect in the same manner as they might have been under
the laws then existing, subject to the provisions of this act au-
thorizing special deputy commissioners or special agents desig-
nated by the state commissioner of excise to perform the duties
of boards of excise.

§ 45. When to take effect.— This act shall take effect imme-
diately.
112

Laws of

Tur Lievor Tax Law.

SCHEDULE OF LAWS REPEALED.

Chapter.

Section.

All.

 

*So in original; should be 774.
 

 

SPECIAL ACTS

Amending and Supplementing the Liquor Tax Law.

 

 
SPECIAL ACTS

Amending and Supplementing the Liquor Tax Law.

 

CHAPTER 83. LAWS OF 1897.

AN ACT providing for the audit and payment, by cities of
moneys due by reason of the termination of licenses on June
thirtieth, eighteen hundred and ninety-six.

Became a law March 22, 1897, with the approval of the Governor.
Passed, three-fifths being present.
The People of the State of New York, represented in Senate and

Assembly, do enact as follows:

Section 1. The officer or board in each city charged by law
with the duty of auditing claims against such city, is hereby au-
thorized and directed, upon the presentation of a claim therefor,
to audit and allow within thirty days after the passage of this
act, to any person who on the thirtieth day of June, eighteen
hundred and ninety-six, was the holder of a valid license for the
sale of strong or spirituous liquors, wines, ale or beer, granted
under the provisions of any law in force on the twenty-second
day of March, eighteen hundred and ninety-six, and which license
hy virtue of the provisions of section four of chapter one hun-
dred and twelve of the laws of eighteen hundred and ninety-
six, known as the liquor tax law, was terminated on the said
thirtieth day of June, such sum as he may be entitled to receive
under said section four. Claims not presented within thirty days,
as herein prescribed, may be audited and allowed by such officer
or board at any time in the same manner and within the same
time as other claims against the city.

§ 2. The officer or board making such audit shall immediately
make a certificate thereof in duplicate, showing the name of the
claimant and the amount claimed and allowed, and shall deliver
one of such certificates to the claimant and file the other with

the disbursing officer of the city.
116 SproraL Acts.

§ 3. The amount allowed upon such claim shall be paid by the
disbursing officer, on demand, from any moneys belonging to the
city heretofore or hereafter received under the liquor tax law.

§ 4. This act shall take effect immediately.

CHAPTER 442. LAWS OF 1897.

AN ACT supplementary to chapter one hundred and twelve of
the laws of eighteen hundred and ninety-six, entitled “An act
in relation to the traffic in liquors and for the taxation and
regulation of the same and to provide for local option, consti-
tuting chapter twenty-nine of the general laws,” and to the
acts amendatory thereof.

Became a law May 17, 1897, with the approval of the Governor.
Passed, three-fifths being present.
The People of the State of New York, represented in Senate and
Assembly, do enact as folloirs:

Section 1. On and after the first day of January, eighteen hun-
dred and ninety-eight, the excise taxes assessed under chapter
twenty-nine of the general laws, entitled “ An act in relation to
the traffic in liquors and fior the taxation and regulation of the
same and to provide for local option, constituting chapter twenty-
nine of the general laws,” and under the acts amendatory thereof,
in cities containing a population of fifteen hundred thousand or
more, which are or shall be formed by the consolidation of terri-
tory situate in one or more counties, shall continue to be assessed
in the several portions of the territory so consolidated to form
such city, at the same rate as such taxes are assessed on the
thirty-first day of December, eighteen hundred and ninety-seven,
in the several portions of the territory so consolidated. Such
excise taxes so assessed shall be payable to and collected by the
same officers or their successors in office who are charged with
the collection thereof on the thirty-first day of December, eighteen
hundred and ninety-seven, under the provisions of said act. The
portion of the taxes belonging to the locality, assessed in such
territory so consolidated, shall belong and be paid to the city so
formed.

§ 2. This act shall take effect on the first day of January, eigh-
teen hundred and ninety-eight.
SrrcraL Acts. 117

CHAPTER 742. LAWS OF 1897.

AN ACT authorizing the state commissioner of excise to treat
that portion of the city of Rome not included within the cor-
poration tax district limits of said city as a separate town.

Accepted by the city.
Became a law May 22, 1897, with the approval of the Governor.
Passed, three-fifths being present.
The People of the State of New York, represented in Senate and
Assembly, do enact as follows:

Section 1. The state commissioner of excise shall, on or before
the first day of May, eighteen hundred and ninety-seven, cause an
enumeration to be made of the inhabitants of the city of Rome re-
siding without the limits of the tax corporation district for the
purpose of fixing the excise taxes to be assessed in said territory
under the provision of section eleven of the liquor tax law, and
thereafter said territory shall be treated as a separate town by
said state commissioner of excise under the provisions of chapter
one hundred and twelve of the laws of eighteen hundred and
ninety-six for such purpose, and the excise taxes assessed therein
shall be collected and distributed as now provided by law.

§ 2. This act shall take effect immediately.

CHAPTER 775. LAWS OF 1897.

AN ACT to authorize the village of Stamford, Delaware county,
to vote upon questions specified in section sixteen of chapter
one hundred and twelve of the laws of eighteen hundred and
ninety-six.

Became a law May 24, 1897, with the approval of the Governor.
Passed, three-fifths being present.

The People of the State of New York, represented in Senate and
Assembly, do enact as follows:

Section 1. The board of trustees of the village of Stamford,
Delaware county, are authorized and empowered by resolution
to submit to the electors of such village at an annual charter
election or at a special meeting called for that purpose, the ques-
tions mentioned in section sixteen of the liquor tax law. Such
questions shall be again submitted at the annual charter election
to be held in such village in the year eighteen hundred and
118 SpecraL Acts.

ninety-nine and every second year thereafter. Whenever the
board of trustees shall by resolution submit such questions to
the electors of such village, the clerk of the village shall cause
to be prepared ballots in the same form and manner as is pro-
vided in section sixteen of the liquor tax law, substituting the
name of the village for the name of the town. The votes cast at
any such meeting or election upon such questions shall be can-
vassed in the same manner as other questions or propositions
submitted to a village meeting or election as provided by the
charter of such village. If a majority of the votes upon either of
such questions is in the negative, no liquor tax certificate shall
be issued to any person within such village under the subdivision
or subdivisions of section eleven, upon which the vote shall be in
the negative. If a majority of the votes upon either of such
questions shall be in the affirmative a liquor tax certificate shall
be issued by the county treasurer, under the subdivision or sub-
divisions of the liquor tax law, upon which the vote shall be in the
affirmative to an applicant therefor residing within such village
upon compliance with the provisions of such law by such appli-
cant. The traffic in liquors in such village, except as prescribed
in this act, is subject to the provisions of the liquor tax law. The
electors of such village shall not vote upon questions relating to
the sale of liquors at any town meeting.
§ 2. This act shall take effect immediately.

CHAPTER 497. LAWS OF 1898.

AN ACT to amend chapter four hundred and thirty-nine of the
laws of eighteen hundred and ninety-seven, entitled “An act
to provide for the holding of annual town meetings and elec-
tions in the towns in the counties of Rockland, Orange and
Sullivan.”

Became a law April 22, 1898, with the approval of the Governor.
Passed, three-fifths being present.
The People of the State of New York, represented in Senate and

Assembly, do enact as follows:

Section 1. Chapter four hundred and thirty-nine of the laws of
eighteen hundred and ninety-seven, entitled “An act to provide
SreciaL Acts. 119

for the holding of annual town meetings and elections in the
towns in the counties of Rockland, Orange and Sullivan,” is
hereby amended to read as follows:

* * * * x * *

§ 7. The questions relating to the sale of liquors in the several
towns in the counties of Sullivan, Orange and Rockland, as pre-
scribed in section sixteen of the liquor tax law, shall be sub-
mitted to the voters of such towns at the general election in the
year eighteen hundred and ninety-eight, and the liquor tax cer-
tificate shall be issued in such towns pursuant to the vote upon
such questions, as now provided by the liquor tax law. Such
questions may be again submitted in such towns, at the town
meetings to be held at the time of the general election in the
year nineteen hundred and one, and biennially thereafter and
liquor tax certificates shall be issued pursuant to the vote upon
the questions so submitted, as provided by the liquor tax law.

§ 2. This act shall take effect immediately.
TABLE OF CASES

RELATING TO

THE LIQUOR TAX LAW.

PAGE.
Action ads. Salisbury, 19 Mise., 340...........00 00.0. cece cece eee. §=66
Adelphk ad§:. PeOplé, 149 Nis “Ve 5 cx gow eG a eke agials- ccmiel dev atau Waeeg eed 16

American Surety Co. and Boone ads. People ex rel. Lyman.......... 53
American Surety Co, and Plymouth Social Club ads. Lyman.......... 56

American Surety Co. and Unity League ads. Lyman................. 56
Anchor Brewing Co. vs. Burns, 32 App. Div., 272.................... 77
Augner vs. Mayor, 14 App. Div., 401. ...0 00.0... 0. ccc cece ccc e ees 18
Austin ads. People ex. rel. Van Sickle, 20 App. Div. 1l........0.....0.. 41
Baker vs: Bucklin; 22) MisGs S60 2224-6 s<c4o1.0% shod ses Bae cond won dno cated 31
Baldwin ads; Lyman, 26: ANSe, “S68 > cic: seack-weeuwm sean 24 Bake coed 49
Balogh vs. Lyman, 6 App. Div., 271....... 0.0.00. cece eee 7, 15,17, 34
Belden Club ads. Lyman, 33 App. Div., 640..... 0.0... .. 0. cece eee 58
Bennett adsy Wilbur: ox ss +3650. gases we co ead Seu eR eee wen eae 42, 838
Board of Excise ads. People ex rel. Penny, 17 Misec., 98............... 56
Boone et al. ads. People ex rel. Lyman..... 0.0... cece ce eens 53
Boudouin ads. People, 19 Misc., 665....... 0... 0. cee eee eee 100
Bradsted ads, Uyman, 26 Alise:, 629.0 ssue cag cesses ews seg bers Rares 32
Brucker et al. ads. Lyman, 26 Misc., 594. .... 0... 0. cee ee cee eee 54
Bredé ads; PeOples siiis died ese eae adctaw Rade w canis Gaeta TRE ES 92, 96, 100
Broadway Garden Hotel and Café Co. et al. ads. Lyman, 33 App. Div.,

USO: IN asec aed caret! aang eh aes de afin oc ae uals ih ce aeand Nal ice Rly IA erie mento usa etnd eG 53
Bucklin Ads; Baker, 22 MIS, 060). ga.0. aae eee sey eee sew yee eng ae ee 31
Budweiser Brewing Co. ads. Shedlinsky, 17 App. Div., 470........... 68
Burns ads. Anchor Brewing Co., 32 App. Div., 272.............5.0545 TT
Cobb ads. People ex rel. Van Petten, 13 App. Div., 06................ 24
Considine ads. Ruland, 21 Misc., 504. ........ 0... cee eee ee eee 48
Corey ads. Lyman, 28 App. Div., 623....... 0... cece eee eee eee 110
Corkhill ads: ACTON: oo... cccdcs eave da sheen specs ee KEES CE BOE KE 57, 80
County of Richmond ads. Village of Port Richmond, 11 App. Div., 215. 3
Cramer ads. People, 22 App. Div., 189. ...... 6... e eee eee ee ee eee eee 96
Crotty ads. People, 22 App. Div., 77... 0... eee cece ee eee eee teens 93
Dalton ads. People ex. rel. Deutsch, 9 Misc., 249....... 2.00.6 - ee eee 66
Dieffenbacher ads. Lyman, 25 Misc., 638... 6.6... . eee ee eee eee 30, -

Dippold ads. People, 30 App. Div., 62......... 6. cee e eee tenet renee
122 TaBLe oF CasEs.

 

PAGE.
Durante ads. People, 19 App. Div., 292... 0... cc ee ee cece eee ee eee eee 76.
Elles ads. People ex rel. Puller... 6... cece ee eee eee ee ne eee eens 41
Excise Board ads. People ex rel. Gentilesco, 7 Misc., 415.......... 66, 74
Excise Board ads. People ex rel. Sprague, 91 Hun, 94....... bette ee 48.
Excise Commissioners ads. People ex rel. Skellie, 17 App. Div., 621.... 42
Fagan ads. Lyman, 26 Misc., B00... 0... 0. cece ee ee ee ee ee ee eee 62, 73, 82:
Perrento ads. Peoples: cays eis sex vedi aie sae kes are eee te yee ye gar 96.
Fidelity and Deposit Co. and Broadway Garden Hotel and Café Co.
ads, Lyinan, 33 App. Divig 130... case cag. cc tach iG Ba es.Gh BESS ees 53°
Tidelity and Deposit Co. and Gramercy Club ads. Lyman, 28 App.
Die: BOM ed Gag eas Aug tetd nels heeded Dae arg Se Gad Buiees se Ae eae eel 54
lidelity and Deposit Co. and Gramercy Club ads. Lyman, —— App.
Dy 6 = 25s ek ORS ae ee BEA OE CEE Ee Feb ee ay ee Ohl pea ewes 55
Fidelity and Deposit Co. and Shenandoah Social Club ads. Lyman,
EXO, DTN s ee ance an tHe ie eae eG iucaag a ees toes ase OG ae DOIG 55
Fidelity and Deposit Co. and Young Men’s Cosmopolitan Club ads.
Lyman, 88 App, Div., 220. , pis devon ave 56:
Fidelity and Deposit Co. and Bieneee. sas; aes Andale Cadoue Racine aces 56
Mebbe ads. IScehler, 24, App. Div., 210s.cc0..00.s60 esse se once ae eek 76
lynn: ads, Nebel +3 ca ee ee ais Seas ene AME ae Rae ecee wee ye SSH 16.
Fogarty ads. Johnson. eh (PRE DEST ME ee teak ne ee Bly OE,
Fubrman ads. Lyman, 34 ‘as Div, DSS sat ds Sich doin WA cael Be auch SONSMeHE Se ete teiceaas 67
Garrison nds; Tayman,, Ot Mise. 552) 2.5. .9ca0ee es pace ee need ge ey eee 49
Gerard “AGS: PCOS si-cce staca nds das gue aly da tare sarees oo Mis oe dana ne oe 16, 101
Giese ads. Hilliard, 25 \pp. Div., 225; affirmed 155 N. Y., 702.. 16, 30, 86
Gillett ads. Lyman, 23 Misc., T10........... ce cee cece eee eee 48, 58, S82
Ging ws; SHE Me: Ae lode tothe ae ous eke nee ae tis ae ae bw ee heeds we 73
Goodson ads. Herman, 18 Mise. G04... ce ee ee ee ee eens 76
Good avin. Als NIM OUS ce sks 5 endGaies ale A dren ea Rae Heenan huh ee sb Sete 48
Gottschalk vs. Schoch, 5G N. Y. Supp., 188........... 0.0.0.0. cc ce eee 46
Gramerey Club ads. Lyman, 23 App. Div., 209....... 0.0.0.0. 00 ce eee 93
Gramerey Club et al. ads. Lyman, 28 App. Div., 80...............00. 54
Gramercy Club et al. ads, Lyman, — App. Div., —.... 0... .... cece ee 5D
Grippin ads. MeGreivey, 37 App. Div., 66...................... 82, BL
Grippin ads. People ex rel, Steeuburgh, 24 Mise. 1.............0.. Bl, 81
Hail ads. Bradley, 22 Mise., 301. wari eat Sata 75, &2, 92
Hamilton ads. People ex rel. isin, 21 Mise, 315 cevaaet 25 App.
UDMA CUES ce ie ata tad goat ativan cite ake Qc e a ek ad San ie Vad arh SNe oe 67, 81
Hamilton ads. People ex rel. Leonard. paces veteran ey BO, “8D
Hamilton ads. Peop’e ex rel. Rochester Whist Club, rr Misc.,11......
16, 57, 81
Hasbrouck ads. People ex rel, Fisher, 21 Mise., 188.......... 41, 59, £0
Hazard ads. People ex rel. Langworthy, 23 Mise. LEU wrccde aed datilandenee, Gade oeck 105
Herman vs. Goodson, 18 Mise., 604... 0.00.00. c cece cee ceneee t
Hilliard vs. Giese, 25 App. Div., 223; affirmed 155 N, Y., 702... 16, 30, 86
TasBLe or Cases. 123:

Hilliard ads. People ex rel. Belden Club, 50 N. Y. Supp., 909; 28 a

DUG. (HAO) Jo's casacecscinsns gis aba te eA Pearle cadts ooh ats ceostans e Oiy ade tec alti e. 48, 58, S1
Hilliard ads. People ex rel. Gray... ee cece cece cece G2, 72
Hoag ads. People ex rel. Anderson, 11 App. Div., 74... 48, 50, 57, 58, 80
Huffman ads. People, 24 App. Div., 233.0... 000000 ccc cece cce cece ee 96
Hull ads. People ex rei. Larkin, 28 Mise., 63...............000-. 25, 107
Ingersoll ads. People ex rel. Cole... .. 0.0.0.0. cc cece cece ec ceeeeee 80
Ingersoll ads. People ex rel. Hyde. ...... 0... cee cece cece ce ceeees sO
In re Aldous vs. Goodwin... ec cence cece eeeeves 48
In re Bradley vs. Hall, 22 Mise., 801......... 0... ..000 0000 eee To, Be, 92

In re Bridge vs. Mohrmann, 25 Misc., 213; affirmed 36 App. Div., —..
47, 48,58, 83

In re Fall vs. Meehan, 2) Misc.. 611; affirmed 37 App. Div., —........ 46
Tm re -Harden Vs) SiON MIC cs oe! dod nie co eas OSS Khe Camas GQ Se Herbie 59
In re Holden vs. McCusker, 23 Mise., 446.......00. 000000 c cece eee eee 6S
Tm: Fee de-vs;, NENMISte tio. ya ced MS cea dd Eh ae ac cdeanhe aaeinc 47
In re Jenny vs. Manzer, 19 Mise., 244; affirmed 19 App. Div. 627.. 72, 76
In re Johnson vs) Woearty:: coc. ae sec os aeiae diene phe capes 51, 64, 66
In re Johnson vs. Mayle, 18 Mise., JOS... 00... c eee cee ce ee eae 46, 72
In 26 INGENE “VS e LOGIE ince ee wstcetea-goeeee wae OUR Geet wa KE Fred RD Gare 4 aa ARH 46
In re Lewis Vs. Pilchen, 26) Mi8G., 532. occ cc cs cee bas sateen eng wee 69
In re Livingston vs. Shady, 24 App. Div., 51.................... 16, 42
in: ré: Lyman. vs; Baldwin, 26 Mise, O68. 5-+ pace yaems ok otis de dig Gree ald 49
In re Lyman vs. Belden Club, 83 App. Div., 640.................0008. 58
In-ré Lynian “vs, Brackstéed; 26° MIS@, G295..6. ck cen gee Sau pehwate ee ences o2
In re Lyman vs. Dieffenbacher, 25 Misc., 638.............000000- a0, &2
In re Lyman vs. Fagan, 26 Misc., 800... 2.0... eee eee 62, Ws, 23
In re Lyman vs. Fuhrman, 34 App. Div., 889. ......... 02. eee ee ee ee 67
In re Lyman vs. Garrison, 24 Misc., 552.0... cece cee te eee 49
In re Lyman ‘vs,. Gillett; 23 Mise., 710... 5629240004 waeeaeaaees 48, 58, &2
In re Lyman vs. Gramercy Club, 28 App. Div., 209...........-.-2 208 93
In re Lyman vs. Korndorfer, 29 App. Div., 390. ........-..: eee e eee eee 67
In re Lyman vs. Korndorter. .... 0... eee ee eee te te teen eee 83
In re Lyman vs. Malcolm Brewing C0.......-- eee ee ee ee eee eee 83
In re Lyman vs. Plymouth Social CluD..... 6.6.0. ee cece ee eee ee ees +
In re Lyman vs. Shenandoah Social Club. .........0 eee e eee eee rete 93
In re Lyman vs. True Friends Social and Literary Circle............- 93.
In re Lyman vs. Wichman......... ee eee eee eee eee eee tenes 68.
In re Lyman vs. Young Men’s Cosmopolitan Club.........++++-+- 16, S81
In re Lyman vs. Young Men’s Cosmopolitan Club, 28 App. Div., 127.. 94
In re McGreivey vs. Grippin, 87 App. Div., 66.......-+06+e sree eee 32, S81
In re MeVickar vs. Riley, 21 Misc., 883. ...... 0... see ee eee eee eens 50
In re Macy, 5 App. Div., TO... 0. ce cece cece eee ee eee tenets 51, 66
In re Michell vs. Rother... .. 0... ce eee ce ee eee ee eee eee eee tenes ef

In re Mosher vs. Sheib, 16 App. Div., B79... 0.6... ee eee ee eee eee
124 Tass or Cases.

 

In re Place vs. Matty, 27 App. Div., 561; affirmed 156 N. Y., GOD suave 53 68
In re Ritchie vs. Samuely, 18 Misc., 341... 0.0... ee cee ee te eee eee 50
In re Ruland vs. Considine, 21 Misc., 504.0... 0.0. eee cece ee ee eee 48
In ré Russell Vs. NOONAN: «5 a2 bee sG cad ee ee ene dee ee ee eee Eee ee ELS 48
In re Salisbury vs. Action, 19 Misc., 340... .. 6.6... eee ee eee eee ee eens 66
In re Salisbury vs. Lyons, 19 Misc., B40... 0... 0. cece cee ee ee ee eee 66
In re Sherry vs. Van Ansdale, 25 Misc., 361......... cee eee ee ee ee eee 50
In re Smith vs, Merrill... 0. ce cc eet ete eee eee te te eee res 48
In re Wicker vs. Underhill, 17 Misc., 19....... 0.0. ce eee eee eee eee 51, 66
In re Wilbur vs. Bennett... 0... 0. ccc eee eee ee eee eee eees 42, 83
Tn Te Wialbur vs, Vacksotis. sic. ce ear seg sewer aie nd Mae wie ea! Ee tube ee sii $ 42, 83
In re Wilbur vs. Welling. ........ 0. cc cece cece ee een eeeee 42, 83
In re Zinzow vs. Schmidt, 18 Misc., 653. .... 0... eee ee cee eee eee eee 67
AAELSOM ACS WADUT es case hse G5 Ge Gla Wiha hee Higa are Ponts Card, reales eh 42, 83
Kinney ads. People ex rel. Bedell, 24 App. Div., 309.........0.0.ee ee. 105
Koehler vs. Flebbe, 21 App. Div., 210... 0... ce ccc ee ee eee ee ee eee 76
Koenig ads. People, 9 App. Div., 486... 0... 0.6. cece eee ee ee eee 99
Korndorfer ads. Lyman, 29 App. Div., B90... 0... 0 ce cee ee eee ee eens 67
orndorfler ad8), LWA. s. cece ewe eee es Been hears PAR eee SERS 83
Ixresser vs. Lyman, 74 Fed. Rep., 765. ...... 0... cc eee ee eee 9, 15, 18, 30
Kkurinsky ads. People, 23 Misc., 504.0... 0... cc cece ce ee ee ce eens 106
Lammerts ads. People ex rel. Sweeney, 18 Misc., 343; affirmed, 14 App.

DiVig, 628% dccuie batalla d wnsd i aeides 68 era ess ee Mee Wee sees oe 40; 166, SL
Levy ads. People, 24 Misc., 469. .... 0... ce ccc cect eee ee cee eee enees 101
Tiuhy ads, People, MISC, S03: <2c64.n0desoa du wan can te Woes ees 16, 96
Lyman ads. Balogh, 6 App. Div., 271... 0... 2.0... cece ee eee 7, 15, 17, 384
Lyman vs. Broadway Garden Hotel and Café Co. and Fidelity and

Deposit Co, 83 Apps Divs, W830i was cede Sa asda se be ae tee Beek eos 53
Lyman vs. Brucker and Rochester Title and Guarantee Co., 26 Misc.,

BOE cinta doaseermnne kee ia AMAR ORE 2 ae we Read RA AOe Pee eas wae 54
Byman. ys; Gorey; 28 ADD: Divs 628500 cc0 gees aise estes we Reem ES 110
Lyman vs. Tidelity and Deposit Co. and Gramerey Club, —— App.

STS) DV aah eee tad ce Be tarans ees da Phateatnga cicauesaul audeeya es ais eeat es. wheeett lat toy ase dna 55
Lyman vs. Fidelity and Deposit Co. and Shenandoah Social Club, ——

App. Div., ig Carte dendeag Sty dha Garde teri ei aanteuidia nla og Daina Sues ee Beaty uel eles 55
Lyman vs. Gramercy Club and Fidelity and Deposit Co., 28 App. Div.,

BOG gece Niet seeeaereine aces AW AACE NN GE RA al See Sees ce Mite cia Snatd ee cues eaepeens 54
Lyman ads. Kresser, 74 Fed. Rep., 765...............00005 9, 15, 18, 30
Lyman ys; Matty, 35 App. Divi, 22 te veces seni eecnas ew aie ves eee s i Oe Nee 110
Lyman vs. McGreivey, 25 App. Div., 68....... 0... ccc cece ee ce ee cee 81
Lyman vs. People ex rel. Miller, 27 App. Div., 527; affirmed 156 N. Y.,

AUT da sitsd ae wuss pace eheere aiely aerclaih- dewiith pais 4 Want GaSe aee acon acsaas valcke 2 73, 17
Lyman ads. People ex rel. Ochs, 25 Misc., 217........... ccc ccc cceeeee ve}

Lyman ads. People ex rel. Sweet, 157 N. Y., 368; affirming 30 App.
Div., 185; affirming 20 Misc., 80
TABLE oF Casss. 125

Lyman vs. Plymouth Social Club and American Surety Co.......... ee
Lyman vs. Schenck and Rochester Title Ins. Co., 37 App. Div., 234.... 53
Lyman vs. Unity League and American Surety Co................... 56
Lyman vs. Young Men’s Cosmopolitan Club and Fidelity and Deposit
Co. 38:-A pp: Divin 220 eyeing cain d ev ashe aocd oban dha Sage ce odane oes 56
Lyman vs. Zimbrick and Fidelity and Deposit Co.................... 56
Lyons ads. Salisbury, 19 Misc., 340....... 000. ccc cece cece ec cece cee 66
MGATISPOL “Q'S... ELV OCs scci sdaruis lel ee ware Realgean dele lene Maver aalwid eee eee ces 47
McCusker ads. Holden, 23 Mise., 446....00 000000 0 cece cece cece ee eee 68
MeGreivey ads. Lyman, 25 App. Div., 68.0.0... 0.0... c ccc cece cece 31
MeMELDON, “A083: PSO DIE acne dca y piseus sou va cue een ou ene Soloadelaes 101
MENTMCE BOS: PAPAS so. ous scch ee <a wend Spek Be eeiced Menge wake we SE? 50
MeNeeley vs. Welz, 20 App. Div., 566....... 0... ccc ccc cece etc ee ue 16.
Macy ads. People ex rel. Hartigan........... 0.0... cece ee eee ee 57, 80
MALCOLM, AdSe ASMA 5 332 icacrerids-beay see ahaa a He ee ea RE CREE RA Yee a4

Manzer ads. Jenny, 19 Mise., 244; affirmed, 19 App. Div., 627...... 72, 76
Manzer ads. People ex rel. Ryan, 18 Misc., 292.................... T4, SI
Markell ads. People ex rel. Shortell. 20 Mise, 149.................... 100

Mathusa ads. Niles, 19 Mise., 16; affirmed, 20 App. Div., 483.......... 76
Matty ads. Lyman, 85 App. Diy., 227...... paaticsaeusn aes ul LO)
Matty ads. Place, 27 App. Div., 561; inca: 156 3 Se Bay “691. teva kata 68
Mayle ads. Johnson, 18: MiSs¢,, 498... 0.6.06 cei ce eens seu etd gae wees « 46, 72
Mayor ads. Augner, 14 App. Div., 461....... 0... ccc ce ee ee ee ee ee ee 18
Medberry ads. People ex rel. Cramer, 17 Misc., 8...........00 +005 31, 81
Meehan ads. Fall, 26 Misc., 611; affirmed, 37 App. Div., ——......... 46
Merrill ads: Smitth) jaaciices< cele aodargie a gees « Pineda Mai eawad given bet 48
MieWell “VS ALY MN. conse coedins Gada seeds hee pee hee ee yee eu Eee 16
Michell ads. People ex rel. REusse... 1.6... cece eee cee ee eee 50, S1

 

Mohrmann ads. Bridge, 25 Misc., 213; affirmed, 86 App. Div.,
47, 48, 58, 83

Mulkins ads. People. 25 Misce., 699. Set Bika wali eatownanne werner pees COO

Mullins ads. People, 5 App. Div., 172. .... 0.0... 2 cece eee eee eee eee 95
Murray ads. Macy, 5 App. Div., 66.0... ....-. eee ee eee eee eee a1, 06
Murray ads. People ex rel. Cairns, 13 Misc., 522; reversed, 148 N. Y.

WGA ee ey upd leis aso ee EEO ARES Oe BEI OEs BAL eee TET eR SIs a 65
Murray ads. People ex rel Clausen, 16 Mise., 398; affirmed, 5 App.

Ti AFD aay. sudoedgaedaencn Wee YRS Paes eee Bale bs nen 51, 65
Murray ads. People ex rel. Einsfeld, 4 App. Div., 185; affirmed, 149

Neo MOTs nels canis Pas BSA WE Se glepise Holey ee eT ae BRE 6, 15, 30, 34
Murray ads. People ex rel. Simons, 14 Misc., 177... .. 0. cece ee ee eens 66
Niles vs. Mathusa, 19 Misc., 96; affirmed, 20 App. Div; 483i wcisees oe qa 76
Noonan ads. Russell........:eeeeee cece cece ener ener erates ses ss 48
O’Grady ads. People ex rel. Holz, 12 App. Diviy G25 enasreeweasieies 59, 81
Parmele ads. People ex rel. Decker, 22 Misc., 880...-.--++++++ essere .

People vs. Adelphi Club, 149 N. Vij Bi veg aed evucncae hha ee seated #8
326

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Tasie or Cases.

PAGE.
Vs. BOUdOUIN, 19 MISC), OGD wccecs ase 05 Wal se see see aca ea ee eet 100
Vai Bree: sin seu awjund delet n Pacduca sae ae aay wee SEGUE EES 92, 96, 100
ee Giey We) Moy. Dints ISG acess ee er oh ge salsa ke giese ea gan se 96
ye, Gort, So Av. Dias 11s oe co0 4 oh ede Peed eowe pe eg eH ED 93
TS DAP PON: -BOr AV Ps THINS OE sss ace bee edie ed pees oases eee a A OMe Qed s 93
+e, Durante, 19 App: Ditg 202. socio aeko eee goeee dace 16
YS) MOULIN oy wey SS ee eee aE RN epee ealtele ee ale wae ie sel away | BO)
Nis CHGS aioe a neeraay Acta ial eda ap tan Seer agate Ae apenas ware Me nang eee, Ope REM
eS, BRU iia, 245 ADs DAN. SEB eee cacedis alee daitiaces, aad eee 4 anes £6
re. lhoeuie, ) At. Dit. $30) co kiviaees se sease ead eeeweeer ayen “US
Sy DRS es OS INE SG Obie acetals ein share do fh gland wuangea davai eee 106
Wk, AEN, Ed ITS eee, CECB Sa carne aye anaes. Rees tees doer toa Sharia ave ASI al Screen Ae ee Ww1
eS, DU ON Eko ae ke ade ies Sede e wee oR a OEE 16, 96
NES, AUEN TION casera ais sesh ote it oi oni san me eR RRA eG BubS OA eS aes 101
¥S, DAs; 24) NSC: IG waver tse uy ee pak ea basen ia swe 1:0
Vs. MUNN Sy} Agi Dg DES ws epi cece ee Rs eater cd ean a ew gE les 95
VS POMADMS..S APP. DIV. WBS ise cnecece: dys, dead wa cea le 5 Sade wAode Au inte 95
ee CUE. TS ALiSe. 5, oc ua ke bed Rare Re owe BRE RRW EG ade 95
ys. Seaman. By Doel eerie tues a datake eae se soem ie AT Od
vs. Shaver, 37 Aa. Div, ‘1. 5 coesiahlne Gia Ga Rela ele eee ew ape asatsains Sasa 95
ys. Stock, 26 App. Div., 504; affirmed 157 N. Y., 681.......... 105
NR AVEC, Ge ANTS Ces She: Sve ka Mab ste apsteeas at aR tec g GGA Hie essa Bolee 102
Vale WGI sneer ta wa alas de adie nln oas Saad aes adele ee eek ae Me 92
WeSc, MMOLE O Tae a grasa n.eeh aalatai htc yaue. Siar Vere eth far fale geet Shen wigdghan eeusman gla hens 96
VS NOM, oe MES Cy ON oie dna nde iid hua dessbatsacaca tuned eo foe, blbue Bue Wiehe 16, 101
ex rel) AGtiOM WS. COrkehills-<-<.0 65.68 a SUA eae oo ane dee bend 57, 80
ex rel. Anderson ys. Hoag, 11 App. Div., 74.... 48, 50, 57, 58, 80
ex rel, Bagley vs. Hamilton, 21 Misc., 375; reversed, 25 App.
HES seated tesco Gata a eagh Rgeces SAN umaaremeuse ies . 67, 81

ex rel, Bassett ys. Warden, 17 Sli a eared: G App.

ED a stars ce dvd Ha igi igdviniie Baba awe Awan Kw . 15, 92
ex rel, Bedell vs. Minas: 24 ADD. Divs, S09. onan se ay ennwensas LOB:
ex rel, Belden Club vs. Hilliard, 50 N. Y. Supp., 909; 28 App.

HE sgek dune ans gehts tethe oe ieee wwe LO 18. BL
ex rel, Cairns vs. Murray, 13 Mise., 502: reversed, 148 N. Y.171. 65
ex rel, Clausen ys. Murray, 16 Mise., 398; affirmed, 5 App.

AAV | eaig gies comen nba te ea hee ese ei Ak os arte, ow dee aeian wale a edinbhe 61, 65
GX Fel. Cwle ys) Teer soll oes ia wage sa cake sua eicunen Abed «aeice aunts 80
ex rel, CHuner vs, Medberiy, 17 Misey Bis sacs ca oc meed wax 31, 81
ex rel. Decker vs. Parmele, 22 Misc.. S80....... 0.000000 cc ceee 41
ex rel. Deutseh vs. Dalton, 9 Mise., 249...................... 66
ex rel. Einsfeld vs. Murray, 4 App. Div., 185; affirmed, 149

By HONS cites sagt Sisriasl OR ihe eee ei acenaeiyeced on g Bene Me oeoss a eh dahes 6, 15, 30, 34
ex rel, Fisher vs. Hasbrouck, 21 Mise. I88............ 41, 59, 80

People ex rel. Vuller-vs, BNess ecsc lace eave cubauewaledseaaedne cu dn 41
People
People
People
People
People
People
People
People
People
People
People
People

N.Y.

People
People
People
People
People
People

Taser or Caszs. 127

 

ex rel. Gentilesco vs. Excise Board, 7 Mise., 415.......... a
ex: Tels Gray Vis MNS te oc-Sae si eure vad yieceadie tenons: 62, G2
ex rel. Hartigan vs. Macy. aie Sodighiweangeneadesen DE, 20
ex rel. Holz vs. O’Grady, 12 tn Div, Oi aury ence wa eesote es sh 59, SI
ex rel, Hovey vs. Town Clerk, 26 Mise. 220..............2... 42
exwrel, ELyder ws. ISO rsOll aso. .0ch oewes jaausa wea PA SANs cee we 1480
ex rel. oe vs. Hazard, 23 Mise., 477................ 105

ex rel. Larkin ys. Hull, 23 Mise., 68..........0 0.00 cece eee 25, 107

ex rel. Leonard vs, Hamilton. .......... 00.0 0000 cee. 42, 49, 80
ex rel. Lyman ys. American Surety Co. and Boone............ 3
ex rel. Macy vs. Murray, 5 App. Div., 66................. 51, 66
ex rel. Miller vs. Lyman, 27 App. Diy., 527; affirmed, 156

EON 5s asia aa eral tot A ao ny dager rele see ol uteg Netee tablet te aihes tated 18, Ti
ex rel: Ochs Vs: ayn; 25 MISC, 2LT. cc csacewaskanouhoas aus 3
ex rel. Penny vs. Board of Excise, 17 Misc., 98............0.. 6
ex Tél: Reusse ¥ss Dichell iso: usedeedslay ddd vo ea ee ees sk Be ERS 50, SIL
ex rel. Richardson vs. Sackett, 17 Mise., 405........ 40, 58, 64, 80
ex rel. Richardson vs. Sackett......... 0.0.0... cee eee 41, G4, 80

ex rel. Rochester Whist Club vs. Hamilton, 17 Misc., 11..16,57, 81

People ex rel. Ryan vs, Manzer, 18 Mise., 202.................... Td, SL
People ex rel. Shortell vs. Markell, 20 Mise., 149..................... 100
People ex rel. Simons vs. Murray, 14 Mise, 177... 0.0.0.0... 0c ee eee 66
People ex rel. Skellie vs. Excise Commissioners, 17 App. Div., 621.... 42
People ex rel. Sprague vs. Excise Board, 91 Hun, #............... 4s
People ex rel. Steenburgh vs. Grippin, 24 Mise. 1................ 81, 81
People ex rel. Sweeney vs. Lammerts, 18 Mise., 345; affirmed, 14 App.
Dis O28? esate epee 'sardesh sly ahead ae Soda oe ace ee ea eae he eRe eds gees 50, 66, 81
People ex rel. Sweet ys. Lyman, 157 N. Y., 368; affirming 30 App. Div.,
135; ‘affirming:20: Mis¢,, 80.3502 aise setae shes wee eie oe eeeeen Been ees 24
People ex rel. Thomas vs. Sackett, 17 Mise., 406; reversed, 15 App.
Div 2290) gh eho asw eerecearauy ee aN Gee 1 GHA aise Mena dr aes eat 40, 58, 72, 8
People ex rel. Van Petten vs. Cobb, 13 App. Div., 56.........-.....--5 24
People ex rel. Van Sickle vs. Austin, 20 App. Div., L....... ee... eee 41
Pilchen ads. Lewis, 20 Misc., 532.04 csc se0e seers nea deeb hae 69
Plymouth Social Club ads. Lyman... ...... eee eee eee eee ee eee ees oF
Plymouth Social Club et al. ads. Lyman.........---. +e sees rece eee 56
Polhamus ads. People, 8 App. Div., 133. .... 0.6.6 ee ee eee ee tees 95
Richter ads. Wilking, 25 Misc., T3D....... 0. cece eee ener eee eee OB
Riley ads. McVickar, 21 Misc., 383.......-.00 00sec eee eee eee 50

Rochester Title and Guarantee Co. and Brucker ads, Lyman, 26 Misc.,

504 .
Rochester Title Ins. Co. and Schenck ads. Lyman, 37 App. Div., 234.. 53

Rother

ads. Michell.

Sackett ads. amen a ex a) Hiaaea: W Mise., 405.2... “40, 58, en 80

Sackett ads. People ex rel. Richardson....

. 41, 64, 80
128 TABLE oF CasEs.

PAGE.
Sackett ads. People ex rel. Thomas, 17 Misc., 406; reversed, 15 App.

Dives 290! 25 og Wve eee Gua Se a Shae ee Ae oh Oe RT ROO Se Beles 40, 58, 72, 80
Saiiruelyads; Ritchie; 1S Mises SAklvsssdoy aaccsw sae seccese eae na sis eer 50
Schenck et al. ads. Lyman, 87 App. Div., 284. ...... 0.0. cece cece ee eee 53
Scthinidt ads. People, 19 AUS, 408.2... s6.ccce het erses Be Pees oe 95.
Schinidtiads:. 'Zinzow, 1S: AWS¢:, 653% .0a00e 22s ee eels saw ale Heel e geome g6.8 67
Schoch ads. Gottschalk, 56 N. Y. Supp., 188.2... .... 0. cc cece ee ne neces 46
SOMA ASS (PECOPISs. 4. ccke! ea -aasalen doce etanetade alain Vip a aire ese when alaunaaea ear eep eb ag 101
Shady ads. Livingston, 24 App. Div., 51....... 0.0... ee ce ee ee eee 16, 82
Shaay vse Lonns; 20 App» Div, SOs sacee ses ee alee esi ee es eas aaie Madea e 17
Shaver’ ads. People, 37 App. Divi, Qleas: cswsianaewes sean aa ewwns deca 96.
Shenandoah Social Club et al. ads. Lyman, —— App. Div., ——....... 55
Shedlinsky vs. Budweiser Brewing Co., 17 App. Div., 470............ 68
Sheib ads. Moser, 16 App. Div., 379... 0... cc ccc cece ce ee te cence 83
Shenandoah Sovial Club ads, Lyman........... cc cece cee sete ee seees 93.
Sherry ads. Ging; 32: App. .Div.,; BO. wie oa Gado wed seine oe aus eae je eeew 73
Stock ads, People, 26 App. Div., 564; affirmed, 157 N. Y., 681......... 105
TPonns ads. Slaw, 20 Appe DIN, SOc an vs ce ace eee ees View eee dere eee ci
Town Clerk ads, People ex rel. Hovey, 26 Misc., 220.............0.... 42
Mooles Busi ASCO Gu. vig ant. sna o viaty diss saudades daiere ee MR ae Oe Oe HES Meee es 46
True Friends Social and Literary Circle ads. Lyman................. 93
Underhill ads. Wicker, 17 Misc., 19......... 0. ccc cee ee ce ee nc eee 51, 66
Unity League and American Surety Co. ads. Lyman................. 56
Van. Ansdale ads, Sherry, 25 Misc¢., 861.0005 cacasees ss cu ee twa te wanes 50
Village of Port Richmond vs. County of Richmond, 11 App. Div., 217.. 34
Wade ads. People, 26 Mise., 585......... cc cc cece cece cect e tee vceee 102
Wardens ads. People ex rel. Bassett, 17 Misc., 1; affirmed, 6 App. Div.,

BAUME | Cale ned tect A A een UNA cee ts Ate tt aa dare, ceeumnrs nie a ttn he latalante ede ad Ea 15, 92
NMI FACS: + POOPIE xk cs seeiaeaiyhae d Geena 8 aadene Ddenere axe devo aay as anaee Be acs 92
Welling ads, “WilbUt. seo snes a ¥ bas we BE eee Alea: peisteve ase nw Oe Ki one 42, 83
Wield ads, MeNeeley, 20 App. Divi, 566s a sels eeow ¢o5i0e sands eg od mee 76
Wichmia aids. Uy Naty cp:sqiniiawene st coals sadess kg wee eee eae. eee taues duck 68
Walking ‘ys; Richter;:25 MiSGsy Tob. 00toed ous masa «tian oeeate aie seid ne BRS HOS 92
Wolcott: ads; Peoplessa oi way ce aicusas es ane ¥44 OS PARES cata arch asels gy oihat 96.
Wolf ads: People, 2 Mise, 94). cian cans sy dads aarda seeded dew cae « 16, 101
Young Men's Cosmopolitan Club ads, Lyman.................... 16, 81
Young Men's Cosmopolitan Club ads. Lyman, 28 App. Diva, VT vee sxe 94

Young Men’s Cosmopolitan Club et al. ads. Lyman, 38 App. Div., 220. 56
Aimbrick et al, AAS: LYMAN. p:cccwices ahd AGH E od WERE G erg oda watnaes 56
 

Accounts,
PAGE.
excise, examination ............... 00.00.00 BRS Rael S eheledie dd deny ge AD
of county treasurer and special deputy commissioner..... .385-87
Action,
TRCOVELY OL CAMIAL OSS seri-ioue boi shores Se 8 4 ek Gace eeslgesa de dears ae es 107-8
40: TeCoOver Penallesa js4 iad ashe ind calndne dae as Bees oes 51-52, 108-10
Administrator,
may ‘surrender CertiiCa ters wicc ose. os dausectcencelea ae eae weed ee adeded 72
Adulterated liquor,
PEOMLDICG, xxietet seas acs een a ae acs Wah 8G. ars ee aabais. ais Soa Dcg amare MERLE Ee ss
Agents,
TD UC y cine see see eal tia et oiets Sale wine sea star avd aes Seo gna Sra be pens 95
See also Special Agents.
Alcohol,
prescription Mot: requived | oi <dswis a ws Ps cea eed ase be eaten a dae ee 27
ATP TEL Ce TTA 5s) sa-saossncacarcardh wa tnd eA care Bidesah ecaipee a ayca cass Fala aha Mek EIR DOeE A Re ES 28
All might permits ss .iviecceax vue ee Savane e ae he de Rae aa ME RET Gees S 92
Application,
false statements in, civil penalty...........- Sn pea eases va ee 78, 109
CRIMI: PENA TY sce aia pardig grace es earee ved soy eck sense sok nae need ean oan 97-98
LOR COLT CATES ca. alas cera nth: mies ual aes onside rape eoulen a BG Wielecemrececd. Se eanae ee 42-46
FETUSAls OFF woic 3.4 Vetia aaniewresoes te RSA Be De ROE GARE Eee See Say oie 62
refusal “to make, Penalty vw o-s5 ge ee gravalereisitew oe noes 4a pai a earl ee Bae 97
Arrests,
when and by WhOM Made......... cece cee cence tee ener teense 105-6
Assignee,
surrender of Certificate. .... 6. cece eee eee ener cece enc eene 71-72
Assignment,
for liquor debt, VOId... 2... cece cece ee ee cent ee ee een eee e teens 94-95
Of COLLILCATE: « wa sep ed iar SoA a Dees oa be REE EE eee eee 74-75
Association,
GefiNition 22... cee eee eee ae ence ee ee essen e ee roeeereensrees 16
foreign, barred from traflic......--. esse cece eect eee t eee cece eee 63
Asylum,
sale or gift prohibited to inmate Of.....-. +. -+ sees ee eeeeeerereees 87
64

traffic prohibited im or M€ar....... see eee eee ee eee e teen eee eees
130 INDEX.

Attorneys, PAGE.

PLOVISIONS “TON seca reeia te caaewiew dt ae ied Sewn Ga eens eben ieee
Bail,

commitment in. default Of 6. .ccce cocseec aw ee see eee ete eee eee 99
Ballots,

for local option questions. .......... 6c ee ences orate ew a ceca HO a 37, 38-39
Bar,

separate certificate required for CaCh..... 6. eee eee ee eee eee - 28

WAICAV MEQUINEOG: ac. graie’y srtenard havens ap eine TG Ce aR Means wes edie em HOS 88-89

Barge, see common carrier.

Bedrooms,

VE QUIET SIGS, ages wie R dodvens a doa toues Fohue das poe IeIe ep uaE Oe Ner ea SRR BEA Oe 90-91
Blanks,

furnished by state commissioner. ......... ccc ce eee ee een eee 35-36
Blinds,

PROMI, pana cy yay Se Oe CRs 26 Me KOR a8 OS EO RE SH Ee UK oY Eo Oa EE 88
Boards of Excise,

AWOWSHOG) acpsnge-y wenty aie: ed Veebw Ga de ee Bares Qwlthie was Sx sre ae ste Seed 17

CHUMIESE a4. s soem na S edets walek Les Oa Ly drncivh AR GAD Sid os G Ae awa en 18

YECOVNdS ANd TEPGrtS << enc Mcay aa eke eae sas se ok Bae RE ee See 18

Boat, sce common carrier.

Bonds,
UVEUDDULGUS ES cre oss ats S-deean tne Seige ent A eres a oan Mien Mans eke pa Sag 52, 103
new, on transfer of certificate... 0... ee cee eee eee 72, 74
of deputy COMMISSIONED xo s4 gaye gcc yas ew es eee PER Se RE RT as 20
Gl -NMANEIA: ClORK as wacee ais Sane Ae ees Seek wea eae Pee Ge NS 20
of judgment debtor, collectible by state commissioner.......... 102-3
OL Special ASUS). sae hed aw aes Made tae PA Gade dated Ob ead Moaes 23
of special deputy commissioners ....... 0... 0. ccc eee cece eeeees 22
Of State CONIMISSIONED 224 sc-c5- na b9 aie eee eae ais we. wie oa BE eS areas 19
Rerusal, Co PIV eS PON AEN. hes coe cakes aued deh ne arduo gio aeeieeaes Bikes ea OT
BUTE WES OM asa datirguils ae ole ea Gea Wiese oceae Stak Scs aisle A etd Se we 52
with application-statement ... 0.0.0.0... 0. cee cece cece eee eens 51-52
Books,
furnished hy state commissioner............. 0.0. cc cece ceeeeee 35-36
Bottled malt liquor,
tas: On trame from. VehiGless 5 sun ead sec dahersacie oc dl gnc velaee ook 27-23
Box,
IMmcClosed). ‘rom Ied! ss. s-selig ae sad Meacelstlels papa deo Seaweeds 89
Bronx, The,
borough of, special deputy commissioner for.................. 21-22

Brooklyn,
borough of, special deputy commissioner for..............0.0.0. 21-22
INDEX. 131

Building department,

‘ PAGE

in re hotels.......... reed ais wees aaEe. aie ees b Sekieasar'n aceh dra, area ha erated s 90
Business,

unlawful, a bar to granting certificate............c0c0c cece r 64

statement, in application............. cc ce cecceecccceeeeecs » 44

Cancellation,

OU CON TINCH OE: sais ienct.t wtateng Taya Redes eeatceve hehe oie sein So wk 77-80
Car, see common carrier.
Cemetery,

trathe Prohibited its «5 ses cesta dudues Sie ca wae 4d aes 2aaems ee deans 65
Certificates,

application-statement for ....... 0c. cece cence eee ees ee eeueaes 42-46

LO UMGUUUMCS ss ay c's gs) eho ag ot aay Sa Wawa oRe Be eet worasustw nee 97-98, 109

issuance under local option................00000 cee ee ee BT-LO, 56-57

A OTIMY se isiest Aces sada t euverssene hp ialas we len Rial io ORs HUES Ta Bias weyetase OOH GIL

furnished by state commissioner........... 0.000.000 cee eee eee ny

INGOTSEMENT Cor: LraAnSfelai:.6 suis He REN datas Beas Meee Neder Ss TA-T5

POS UMTS” oria.jecuctgn tate aaah wetns tesa avfeyinns a Soden cerravs tala. 4S amen Slats eee Sorat cede Sip case 62

TOMMCACH WA ELCs oo: bani stg tans ate eke sade else ae Raate ial GAT AMOlah 34 waar a aus 28

FEVOCHUON,: a: dadch eee en css 4p ee te eee da eee ohne sees eens 77-80

sale, ASSIgnMent Ol TLANSTEL eaiecckls ia des. p ee see aGe eOeee eae Sek T4715

transfer OF SUPLENCE? is asc cee cece VA eee we SS EERE eee oy eye ODSTZ

SVG TESTO OV cass octavian toy 05, Sespeudnauide b. ocliGoun vsacarelee te ac alonmav act oes 63-64, 98
Certiorari proceedings. «22 4259 vis sede cys see sci meDyssaew eames ee ts 71-78
Charges,

CILIZENS: May ‘Prelerty es +: sess g esi ces VER 4 Owe ERE eae Rw ee oe gad 107
Chief of police,

nlay Brant, Al-Dight Permits). 6. us ies ow ead caseeess Caged se 92
Child,

may Lorbid, Soler Pil tosc.ciscud oe neq de See od AM eee Renee we Rr aS 56
Church,

trattie prohibited near. .... 6. cece ee eee ete eee e eee 65
Cities,

payment of revenue tO... .. 6. ce eee eee eee eet teens 33-84
Citizens,

may institute injunction proceedings. ...... 6.6. ee eee ee eee eee S4

may institute revocation proceedings. ...... essere eee rere ees 7s

may prefer CHALZeS 21... cece eee eee eee e eee tee eens 107
Citizenship, :

necessary tO traffic... ccc eee ce eee ee ee ete e ee teen ete e tn enes 63

shown in application-statement. ...--. 6... eee eet ee eee tenes 45

Civil action, see action.
132 INDEX.

Clerks, PAGE.
ApPOintMents iwi si ke saver e castes es Me sken on epee teet 20
holt | eee ee ee ee er er rr ere ee ee ee ey 95.
Of COUPE, TEPOLES sii cs cece cen as Oe se FES CS aw He ae ee Rul eee 102-5

Clubs,
distribution of liqUOrT DY... .... cece cece ce weet e eect e neces 16
exceptions: in LaVON sas gies dupe eases Sod ASSES ee wR ETA eos 91-92, 106
exemption of, as to church or school house......... eee ee eee ees 65.
traffic confined to MEMDEYLS....... cc ccc ce eee eee teen eee 6+

Collection,

OF TNES: ANd PlWa TIES: iis aiewis ea cucl ok aoe a SE RA eee oe ewe ges 102-5

Commander,

Gi ployment “PromiDited: ss sco o esieed co ete cick ea tae oe ee Be Boyes 108

Commissioner of excise, see State commissioner of excise.

Committee,

THY ‘SUPPENGET COLE CA TR ce os cisie wo aen el teens oe bie gS ore Goede lacnce Tights dale Shas 71

Common carrier,

employment of inebriate prohibited. .......... 0... cece ee ee eee 108

filing of special application-statement............... ec eee 45

LOPEZ, “EXCODUEG eiges ice waug bce a ug se asuealtonenetsueagcd Guy oat Bue sobs Unig eee Ly 63

tax OD trates ¢ossewsecs oo es Aids case ws Gay O46 Me Reade eee RSA eS 2T
Compensation,

Of attorneys and COUNSEL «5 siciascsie vente e VERNA RRS Meee oa8 23-24

OF COUMCY “CIEE S54 cianiaars: So Grae, Woah oie Bayete Acecy os Was arate aa) wate 104-5

Of COUNTY TEASUTERS sic eck suid aw stie dais Sas oa NS WEN, OF ae Wk wa 34-85
Complaints,

duty Of publié- oMeersy so vaca: ae vows ee << ele gk eid estyaee ied onda 105-6
Comptroller,

to countersign check for rebate. ...... 0... 0. cc cece cece e ee ee cence 71
Conductor,

employment Prohibited. voy cc asia gy ces we deere dda eee ad wun s 108
Consent to traffic,

of custodian of public property... 0... 0. ccc ccc ccc cece cece eeue 44

OL SAAS IMS “OWT OL yess aciautln sive urel's 4X HOR e DRS eee dca acslee demaetatend 4445

Of \OWHER GL “PLEMISOS s ning od, s2cera 7d jesehe's alana wee We oa Releases wes 4
Constable,

in re complaints and prosecutions. .......... 0... cc cceeeccceeee 105-6
Ccntempt of court,

WHAT COMSEIUTES: 5 occa cee wapceclcas ne eels wean dee alan Omlee Aes Sek 80, 109
Copartnership,

ClUIZeNShip: OF MEMBERS ase a sak ge suis Saga 604 ce Keio ae be ReaM oan 63
INDEX. 183
Corporation, aon
foreign, barred from traffic... 0.0.0.0... cece ccc cece cece eee 63
trafficking among members only.............0.ceeeeeeee 16, 64, 91-92
‘Costs,
for collection of fines and penalties............... 0.0. ce eee eee 102-3
in injunction proceedings. ........... ccc cece cece ee ee cece eeens 85-86
in revocation proceedings. ...... 0.0... cece ce cece ee ee eeseceeuee 80
‘Counsel,
employment and compensation............. 0.0 c cece eee ee eee 25-24
County clerk,
compensation and reports......... cece eee eee eens gisntvacdeciua LOB=D
County treasurers,
accounts, records, Treports,. etGiwis owe se eee asanines cea samece ox ead 35-37
bonds of applicants filed with. ...... 0.0... cece eee eee eee 51-52
CORINCUSO OM: dock aw bees bp eves oe eee Rae aw ned Pees eR ORE Owes 34-35
false statements in reports.:.¢.00.seesesaine ec ee ee G wes cee e ae Res 36-37
in re application-statement blanks......... 0.0... ee ee ee ee ee ee 42-46
collection and distribution of revenue...............0.5.655 33-34
COMPIAINS: BNA “PPOSECUTIONS: 65.4.6 eiecses vee bie ws suis FOoorace coe RE 105-6
COSts sand, AMES:.2c excaiga ds oe co nee ee sae Passi ade ee sw 85-86, 108-4
delivery of satisfaction of judgment............. 0. cece ee ee 1038-4
forfeited certificates 2.2... eee ce cee eee ee ee tenn eee 97-98
TIVGOPSEMISIVES: foo codcete secs: e atsadacd SGA ES SRUE ES ORS AREER nae Cae aE 7
injunction ProCeediDgS ..... cece cc eee eee eect eee eeeeees 84-86
rssuanece of certificates .......00 esac cn cee ck Hews ene eee ® 56-57
JOGA) OPO cc.eresiate, 6 5 lod: aera ei aeodiectserena's BM Mowe Dae Lae ean RE a 40
revocation Proceedings ..... 6. cee ee eee eee rece eeee wie eters 78-80
surrender of certificates ............0-0000- a gigitaS gre vealed 69-72
UTATU SE OLS gba a's, eases ie Bhanre: Gnarcare aren ale! sla! a eh eiGhialoce Shaun Saaole G Ieseas eRe eles 4
Courts,
JUTISMICHON sfc sane gids ai ee ce Ries Sea ae onlay ogeues HERE CASE RETO S 98-99
Of SpeCial SESSIONS 21... ccc cece eee eee eee tenet tent eens 99
Curtains,
PVOHIDited 2... ec ee ee ee eee ee eee ee ee teens eeu iyisrenuse ete 88
Damages,
LOCOVELY cc cece cece cece et eee eee tence ee nean ee rereseserar arenes 107-8
Debt,
for liquor, uncollectible .........:e eee cere ee ete tree erent 94-95
Definitions ...cccccccc cece cece ce ee eects ensee nese eree ence reneereens 16
Delivery,
of liquors in ‘no license” tOWDS....--. ++ seer reer seer rere eee 28, &9
Deputy commissioner, a
elena cesar eae ie ae ee ee nee

injunction proceedings instituted Dy......+---ese06-
134 INDEX.

Deputy sheriff, PAGE.
in re complaints and prosecution&.........+- gd dari a aod Were nine 105-6
Dining room,
TEQUITEMENES 6... cece ee eee cee ee eee tte ee ee ee ee rene ee sae OL
Distance,
in re asylum, jail, hospital, etc... .. ccc ee ee eee ee eee eee eens G+
COMETELY coi cece c cece cena re rece ce meee eeetere ee tsweremenne 65
GHP CD priesin og wcities alle aavae eee eeaehg re tear ese aha) Wa) eltoses Rd pea eR RAPS 58 65
GNVCHINGS:. 214-Kiws ees Gate 4 deuce gine ad Hous ORES SRE EES EEE 44-45
election polls psa ahh TBs thela aaah Sacks MU conan acento 87
Tair STOUNGS? «ads y bo dees Sue aE Dee eae a eal ee nae S 88
grocery, dry goods or drug StOre..... cece ee ee eee eee ee ee eee 63
SCHOOL WOUSE®< srcceiscsecendh Peden soon Sede FS 5A BOAT ROE EM ke wemar at 65:

Distilled spirits,
GENER AS HOWOR sient acGa eae Sates SR whe 4 eee es eee beg apeas 16.

District attorney,
in re complaints and prosecutions. .... 0... 6. cece cee eee ee ee ee  LO5-G

Docket book,
county clerk 10 K6CD cic 1s cacsiad wate sss ew gy Ge SHE Ss Be ew tid Bee 102-3

Door, srr entrance.

Druggist, see pharmacist.

Drugs,

restrictions concerning Sale Of... ...... cece ce eee eee ee teenies 63
Drunkard,

habitual, sale or gift to prohibited... ...... cc eee ee ee ee ee ee eee 86.
Dry goods,

restrictions concerning sale of.......... am toesish hei onsite Seca sais ahaviare eae ee 63
Dwelling,

consent of owner.............- i scaesiue Gaus dpauaver a Daan eusnadod Ieee eaerra 44

Election day,

PYOHIDITIONS. ON. x.cwesccctawiesoddas wa desane« Nios levee eater eiavend seen hice 87-88.
Employees,

OF €ertificatee, Violations: DY weiss i asiess aaa ccnw ¥ ev awe oa ee te wR ROG 98

TRA TLIEY cares ewe atin a arte ae aeeet iw laee Oaeierelenea oes ertagiaidin’s Maveteles aus sewed 95
ENGOPSEMENtS! cocks we ta Mule aw aonb sha Ae eb Naa aun sweeten T4-15
Engineer,

CMPLOY MENT PLONMOC “< .0 sus age yeu w a -cleve nisacseaeginers bale eine Paes 108.
Entrances,

GIStTANCE WECWEEN 3): ageesiag pies ound 4 ak WRURSM ose oa ane howe 65.

PFOMIDIVONS TeSATOING: 4. heescca sw dashes ei eewr an an Re O Re hee cele 88

Enumeration,
Dy State: COMMISSIONET,., ce% esis wd anu deaaed awe gy ce we eR Moe eed ER 28-29
INDEX. 135

Epileptics, institutions for,
sale or gift to inmates of... 2.0... coe cece ccc ccee cece e. 87

8) SiR gaNO A Crude ys auagi Ho & MELA TNG guace: ve. Gelacer Bias 64

Erie county,

special deputy commissioner...........00.0. 00 cc cc cece ce cceceeeee 21-22
Excise board, see Board of Excise.
Excise commissioner, see State commissioner of excise.
Excise tax, see tax.
Execution,

against judgment debtor......... 0.0... c cece cece cece ceucees 103-4

void in case of liquor debt................. BEA era satesise ae VOEAOD
Executor,

MAY SUITCHOED COPUIMCATES voc umeeae es ae Oe LER ad Se od ou bas oe. AATe

Expenses,
OF deputy COMMISSIONS! 44-05.49-4 ce nies page bo ye4 wk ye. eed aes oe be 20
OF? SVOCIAT WAGONS cs. sicroiesainae woo terach 4-5, ductcais deciaticn Weehe eins Weare aA AR ae eS
Ft & e
of State COMMISSIONC iin ae te caaienanu da Pade chaos asadpeetanceces 19
Fairs,

prohibitions regarding ........ 2.0... cc cece eee een este cares ceas 88

False statements,

in application, penalty.............. SARs adie revatio to 78, 97-98, 109.

Ms PEW OIUS) Sera. sate vest saad feed artsee adh wee bade Bisuioaee ean sGrapesaeAaee a 36-37
Fees,

for collection and distribution of revenue...............-.000-- 84-35

for endorsement. Of CertifiCates os cciden ciaevecseu come news me weias 75
Felony,

conviction of, shown in application-statement...............600. 44

persons convicted of, forbidden to sell or serve.................. 88

ProhibitiGns. CONCERMMNE. oc ses chow oo oh SA thee emilee a inle ond Gale wend 63
Fermented liquor,

Gefined as Liquor... .. 6. ce eect ee eee eee ee ee eee te enon neeee 16
Financial clerk,

PLOVISIONS COT... kL ee nen eee nent eens 20
Fines,

collection and disposition. ...... 0. cece ee ee eee ee ee ee eee 83-34, 102-5

for intoxication ......... cece ee ee ee ee ee eee dip 6 TORS Sede was 108
Fire department,

dm Te NOtelS.... cc cece cece cece cece rece enna teeter eee nee en te tteee 90
Fireman,

employment prohibited 1.1.0... eee cece eee eee eee teeter eens 108

103-4

Forfeiture of bonds...........--s00+5 dia RIS Ta oes wa ya Tees
136 INDEX.

Fruit, PAGE.

grower of and maker of liquor from, excepted.......... wb Ma aes .. 8&9
Gambling,

provisions against, in Dond........... sees cece eee ii Re en REM 52
Gift,

of liquor, during prohibited NOUS... .. eee eee eee rene ee eee eee 87

to certain persons prohibited. ........ cece cece ce ee eee enters 86
without payment Of taX..... cece cee ee ee ee eee rene rene nee 87

Girl,

forbidden to sell OF SETVE. .. ee eee e cece eee eee ee ee tee ee eee eee 88
Glass,

opaque or colored, prohibited. .... 6... ce cece eee eee ee ee ee eens 88
Governor,

power of removal for neglect of dUty....... cece ce eee ee eee eee 107
Grand jury,

INGICHINENE cisie sai ew dedi cade dane Gee ewes as MRE Bese Se ules ea aa 98-99
Groceries, ;

restrictions concerning sale Of. ........ cc cece eee ee eee e ence eee 63
Guardian,

may forbid sale Ot Gifts. ced sa wees wee oe Bila ia-¥ a cbeiaie Merisdbeec dias Gouin, we 86
Guest,

GENE | cs ain s conned ae Bes Rua SerHig Wee ely we dene aa’anve es & aie O4 Gard Haar 91
Health department,

QIU FG, TRO OVS jau's asesGosncas © wee oleae crtylotol sa Sore: vanessa orleol tice toda Sea tog gba aNioha ae nie eR HNN 90
Hospital,

sale or gift to inmate prohibited. .......... ccc cece eee ee ee eee 64
Hotel,

GemMned. <scisss se vess sees See Kae Hed Mees sewer ee Sa ews Wea Aa ecd 90

PESULICTHIONS ON “tall Cus. ices Sate en eareiag See ed digs aes seers aes 90-91

statements in application... ........ cc cc ccc cc cece nc cc ee teeece 45

PAE OM, ABA MC I 4 seh tea'e' 8 Branly cdine S Senet Gah avalide Wee dene! boLaday Pasay nen e Siwele wae 25

House of refuge,

sale or gift to inmate prohibited........... 0.0... cece ew ee eee 87
Husband,

may forbid ‘sale Or (Gif be s saeis sssesed sacsneis ae ew. a 5 wa wae y e a% oe dS 86
TG Pal! ‘SASS oy ss seared gates Cine ae aan WAcde gered ogee cule dad Weed 87-90
Imprisonment,

CHIRE CE: DEMAEY cr sidisotis Saakahey Seakese tivesceig Sh nea heels ek oO ee eles 97

for Hon-payMent Of MNCs e-.65.s0s, os eines ena ds bdo da awn Came Roe we oes 98
Indian,

sale or gift to, prohibited........... 00... c cee Sa Sedeeate Septet 86
Indictment, . \

; 5 PAGE

ON" Bel JOGS cass oe ga ole tn big wana Reg Rwa ley OeeNeoud oa dmden: 98-99
Indorsement, see endorsement,
Industrial school, \

sale or gift to inmate prohibited........... 0... cccceceeeeeece ee. 87

trafic prohibited, in or near... 22.0.0... 0c cece cece eeccceee ee. 64
Injunction,

for unlawful trafficking.................... BS eshte Sc udateavonaninaits 84-86

in revocation proceedings..........00.. 0.0 cece cee secceeeeceee. 78-80
Intoxicated person,

sale or gift to, prohibited. ........ 000000000. cc cece cece cece eee. 86
Intoxication,

employment of persons addicted to, prohibited.................. 108

PUDUG:,. A MISMEMICAN OTs oa. Se ideetswa ein ye eg A-w eed ara nueva 4 eee 108

recovery of damages resulting from............. 0.0.0. cece eee 107-8

Issuance of Certificates. .6 seg sachs dicewiew delgado ea aes cuy OIA, 56-57, 77

Jail,

exception concerning traffic in or near........... ccc eee ee eee 64-65

sale or gift to inmate prohibited. ...... 00... ccc cece cece cee es na
Judgment,

County Clerks "tO sen TOBY. esc ake aati cia et ee caw ee oe eee orn 102-3

LOR MGQMUOE-GEDE, MOle vitenc ake ais dialed Galovnnd we wae denis saala le od, auc 94-95

PANMOENE “Of x xia cece ce ee Benes 4 kad dba Seaeaee & Due w acbavmehn aay aes 52

SAtISLACTON OF: ai:545 ga-wwiae Raw anes waves oak SOM dark Se Pie Kita decd slo: ase 103
SULTISAICtION, Of COUT) ego xs cary ca ae Ed nw eddek sdaeey cad peaaee? 98-99
Kitchen, \

TEQUITEMICNES ge-gig'e wa wae cake ee GGT 4 WAP OA ele d Ga Weer Goo slguete was gd dueden 91
Laws,

repealed by Liquor Tax: Lawiisccsceoteons teak ce eaeaten é 110-11, 112
Levy,

under execution for liquor debt, void.....................-2.0.. 94-95
Liability,

FOE ViOlatiON: 4 savas cia ee ees ts pas deweees dele Roa dee td opal eaes 95
Licenses, :

Provisions CONGerNING .. 16.56 os ees Pas seweriws eek awed eee 17, 44, 64

See also Certificates

Liquor,

CERDITOR cacne nantes ee Be os WS Ree we Ee WRT a ds Ret eee as mer ats ew paw 16

WE Pal SAleS: sucay cea asses Col eee at ERS Rha then es Gu Rae 87-90

tratticking in, defined. ...... 0... eee eee ce eee ete eens 16

Liquor tax, see tax.
138 INDEX.

Liquor tax certificate, see certificate.

Liquor Tax Law, PAGE.
amendatory and supplemental actS......... cece ee eee eeeee 15, 115-19
GIStPIDUHOM: aca Gudea oak eG BS TERT Sas Gis ETRY oe WE Se HERES ee 110
laws: Tepealed DY sivas acne shes cis ee aid hove Sree ete ere ey gt oe amie 110-11, 112
ayer tO: EAE: ef e Claa dsc 4 arenas teatale eoe ae Sw fghlei Se aie Be swaps ae See ace boas 111

Local option,
in re issuance Of Certificates... 0.0... ccc ccc rece ee eee teeters 56-57

Vehicle: (rade: gage sae wer eusin dus Se Rae aoe pHERR ae eS 28
prohibiting delivery, Ct... .... cece eee eee te ee eer tenons 89
questions submitted to electors... 1... cc cece ee eee eee 37-40

Magistrate,
duty on information ...... iethaswenlne Goes woke a edna eave gvadineie 0 .. 98-99
MAY POPDIA SAIC OV OIE soo esas ein acai e deliver a donoud Wie elas Sealand b.F ak: bse esha 86
TROQOEUS: «cc 53 p55 ee RAS GORA RE FER EEE EG Oe owe Kae ese ees 98-99

Malt liquor,

GehHed! BS NQWOR ge vn ccien ys daa hale odomianns aiagiels wal ON wines Sle eas 16
bottled, tax on trattic from vehicle. .. 20.2606 6 eens had we oe ees 27-28

Manhattan,
borough of, special deputy commissioner for.................... 21-22

Mate,
employment prohibited ......... 0... ee ee eae SPF aE Ne Ooo ade TS 108

Mayor,
may grant all-night permit.................. ha gat hside WarhaGhee RR 92

Measurements, \

WOae TALE ay 4-cy RS ERG OEE RS OE ee ARE Oe be Ke 44, 64-65

Minor,

{TAMeking PLOhIWME”! acca stsd Gos temeie mast Shida ae Bite ap les 63
under 18, sale or gift to, prohibited... 2.0... cece eee eee 86

Misdemeanor,

WHAt CONSHIUTES: aise ws. cp aeidag ae Sea and ea dey We dad ew eee ae Oe ES 97-98

Monday,

GRATE? OD sais cece oats i an easy aad elena wR shew HWS aw Selo SA EP na san. SE

Neglect of duty, i
PEMAGICS) se-0 x ara won asta waned vcard tase: digi dces Sd areca asia mae idence ea 107

New York city,

Special SCSSIONS AM ass cveok a sewed ebjapialetns si eed aca eae ede Noa hawk Gar baud -. 100

Notice,

LOLDIMGING; BALE Ol Sib be vias ees ees d wy os sgeR¥ 4 haw ga whndva alate sb Glavén wae 86

Occupation, see business.

Office of state commissioner
INDEX. 139:

Order, '
7 . PAGE
court, in revocation proceedings. .......... 00... cece cece ee ceces 79-80-
for payment of rebate... 0.0... ccc ce cece cece ceevenceee 70
Overseer of the poor,
may Torbid saleiGr Pitts ...o0-cosyrauviee cone ye ed wade cau dewehba coke 86
Parent,
may forbid sale or gift. .... 0.0.0... cece cece scence ceceunves £6
Partnership, see copartnership.
Passengers in transit,
restrittions CONCerNING 1.1... . cece cece eee e cee ceenecteenccene 89
Penal institution,
traffic prohibited in or near........... 0c cece cece cece cece eee ees 64
Penalties,
ACTIONS: tO MECOVER Ys ys ex a's diy vs oad 4 ele AER Sele edt ole, TORY
COMET OMS suis abtscl ag aida tears Gs ee eae ek ws eae cea eee aera 102-5
for failure to pay and apportion revenue............. ge ae PA b4
for failure to report by boards of eXCiSe......... 02. cece eee eee 18
for false statements in report....... 2... cece cece ee eee ees 34, 36-87
LOY NESE OF UTP: «ccs ss csecsxcw Gas be Kee we REN RES we COT a OOD 107
for taking security for liquor debt. ...... 0.0... ccc cece ee ee eee 94-95
for violation of Liquor Tax Law........... cc cece eee ee 97-98
of bond, disposition of revenue from. .......... cee eee eee eee 51-52
Penitentiary, i
sale or gift to inmate prohibited. .... 0.0... . cee ee eee eee 87
Permit,
special, for trai « fiasersa was see cua ne ties eh Cees Sake din wnece 92
Petition,
ACCOMPANYVINS SUITENMEL 2.1... cee ce ce cee cena meee re en ree 9
for resubmission of local option questions, when to file.......... BS
failure tO: fle. is aca svee ee sae vs ow ee Rebs ee GEL EE ewe Sea eRe 39
TEQUISTIOCS. OF + sase Reena seaek oc ae FOO Rw ee eee bo SaGlee dale 38
in injunction proceedings. ..........s esse eee ee eee ‘eae ee ueies 84-86
in revocation proceedings. .... 6. cee cee ee cee eee ee eee tenes 78-80
Pharmacist,
exception in fAVOr. 2... cece ce ee eee ee een nee ee renner E9-CO
TEStrictiONS 2... ec cee ee eee ee eee eee eee e een e eet 63
revocation Of LiC@NDSC..... cece cee eee eee ee eee teen teen e ees 97-98
tax on traffic. ...... 6 cece ee ee eee eens stants) eabotaie ete elhiaiaciauoane 26-27
verified statement, with application....... ALOT EM, BUCS eR ISS 45-45
Pharmacy, board of,
revocation of licenSe DY.....-. see cece eres er erces SRARAR EERE 97-98.
Physician
- Elecite fo NA ers an coil Bi 2h GN LM na drat acl a 26-27

prescription Of 02... see ee cree cece ren ceres ea ew
140 INDEX.

Pilot, PAGE.

employment prohibited 2: sosak vee ks pare gig Ha eR SET HLS Ee we 108
Pledge,

LOr HQUot deDt, VOI. wo ees widen oe ance tetcnnd eae oR Ew Ee ao eis 94-95
Police officer,

in re complaints and prosecutions............ Sipe acewlele enn haute 105-6
‘Poor house,

sale or gift to inmate probibited......... cc ee eee eee ee eee 87

trafic prolibited im Of Nears vid voces cosucraweuales Bele ears hae ee e's » 64
Population, ‘

assessment of excise taxes based UPOD.......... cee cece ee ee ees 25-29

determined, by enumeration... 1... ec ee ee ee eee eee ee ee ence 29

by 1ast- state Census: sc cciiee we seas See ee ee eS Keene aw 25-28
by last United States census. ........ cece ee cee ec ee eee e anes 28

Posting: Certificates: i cvadaaceviac din sad abd 2hds seas oases dae ea wes 62
Premises,

consent of owner with application-statement................000- 44

disorderly, provisions SALTS Gy ssvavcs evans ave Are ase, ea ynwrieeg evict Gua aCe 52

A QUOT CO DE CWI? OMe s 2 sales yes eie dk, Sea snas bs eskulalo sesdseteod dc anes d, biatanie duaveaule sec 25-26

liquor not to be drunk: ONj.e ec gen aced ye ena essere Sogo ee oes bie 26

location shown in application-statement..............0.. ng Rehan es 43
Prescription,

Of PHYSICIANS ..2)05 5 awe ve aarad-e eae arene teeee sees es 26-27, 87, 87, 89-90
Principal,

ANU? airalal doy ayia dea ho aan wala a eidpas alta gigdearta dokeuaew abe Ios 95
‘Prison,

exception concerning tratlic in or near......... ccc. cece eee ceees 64

sale or gift to inmate prohibited....... 0.0.0... cc cece ee ecccee ees 87
Prohibited “WoOUrs jase wines «vais etwas Cae wewce Hak sida aa. «eRe koe Mee ed! 87
Prosecutions,

Guty OE DUDE OMLCOES a. ciatsve wcinedcesacierk lel ba aw aa Wey WRI oe we: 105-6
Protectory,

sale or gift to inmate prohibited........... 0... cc cc cc cece ccuees 87

traffic prohibited in or near....... 0... cece cece ec cece eee ‘ 64
Provisions,

restrictions concerning sale Of. ........ ccc. cece cece cc ucceeueceee 63
Public building,

consent of custodian with application-statement................ 44

Public intoxication, see intoxication.

Public officers
penalty for neglect of duty... 6... cece cece cece cee eeees 107
INDEX, 141

Quantity, PAGE.
sale of liquor in any quantity PLODIDIVE sated oho e ees 89
sale of five gallons or more........ 0.0. e cece cece cece ececcceee 16

Queens county,
special deputy commissioner for......... 0.0.0 ccc ececceceeceeee 21222.

Rebate,
computation and payment......... 0... cece cece cee eee ceeeeee 69-71
POBROMAUCE s 2d. 7a tcsale hie a AS RNa Miers aetna ah bo lahat Soodtinees dpa ae 70, 98, 108-9
Wen: WATLEOi asic. soe Satteus aig minced Ms ec BAe wes elena Nee Sead Boden 25,

Receipt,
given on surrender of certificate. ........0 0.0000 ccc cece eee TO-T1

Receiver,

May SUTFENAEr CertiM@CAle ss os ce gy citaia au HS F204 MOT EE Ea Bods waa 11-72

Records,
excise, examined and certified by state commissioner............ 19
of boards Of ONCiISC.44 oi cade nea dien ce cn s oie wise hie wena saan ed 18

of county treasurers and special deputy commissioners..........35-36

Recovery of penalties,

METOM, “COD. six airauaqcaminouae wa wide, 6.4 Wied dow neta 51-52, 108-10
Rectified spirits,
denned. as) WG WOPin eae eaied-iest cca yedidavecdce esa ae ed Ge ba awe 16
Referee,
in injunction proceedings.............-0.00- S54 OU Fie 5 ee FERRE BSS 85
in TEVOCATION. ProCeCdiNgS. ca ccnwstaw taco wedA AW tegcie aman ewands 79
Reformatory,
sale or ‘gift. to Inmate. prohibited... ..6 cscs ee wie oe ean seo a ees 87
Removal, A
power of, by state commissioner. .......... ccc eee eee ene 24
DY SSOVERMOR: sp dati Get gre tei alee oka Slane Nine eae Sah ead 8 teed ae 107
Repealin se provisionsy . sacnnseg hs teed a Da eae Ah Kodi Caee Rages 110-11
Report,
Of board Of OXCiIS6:4 asc. eee ea dea ec Base eees gaa The EET Lowe Os 18
of court and. county: Clerk's. sans ae wesc ck oe arene ace A ole a eee eee 102-5
of county treasurers and special deputy commissioners......... 36-37
Of MALISIFALES woe cess seed ee OS Ede ee HE EO NOS Nee ey Se ees 98-99
of state COMMISSIONEL. .... 6. ce ee ee eee eee eee e tetas 19
Restrictions,
Other WUSINESS: occ ca cise acce oe SS aT eS Ga EEG SOs Raa He Hea Be aoe 63
Revenue,
collection and distribution......-... 066. e eee eee ee teen eee eee 38-34
from endorsement f€C..... cee ee ee eee eee eee teen ne tenes 75
from penalty of DONG. ...... 0. cece ee ee ee ee ee eee tenet eee tenes 52
109-10

recovered in ACtioN.. .... ccc cece ee eee ee ee ee eee
142 INDEX.

Revocation, PAGE,
OF COPHTCALG wi adyectiee Ue kneaenlek sone GRU S eal aa eee aus Bas . 78-80
Richmond,
borough of, special deputy commissioner for............ eee eee 21-22
Salaries,
of deputy commissioner, financial clerk, secretary.............5- 20
Of SeGia] AEONtS yy aintia-Se pars agn wae ooh aed Gdecs 4 GA Rees Hae deel gioue es 23
of special deputy ComMissiONers. .. 0... cee eee ee eee eee 22
OL SUITE COMMISSIONCH: ¢.ccidievcag Gk eee Vas Pe 4 wae sate 6 als oe eile 19
Sale,
for liquor débt;, TOIds 4 wsceska vec h esa es eae SES Sse pee Se 94-95
Of “COMtICALE <5 ca Oe keane awe eeu Bade hehe i Roe ee ee bas Re eas 74-75
‘Saloon,

TIN OD 1ralliGs + cases aed eda eave OMe ioe ee ow etaueG een we eaameegeorZO

Satistaction. OF JUAPMENT. Males desig deed aA eae eeie Sag aCde pone alee a cehbauace eee 102-5
School house,

CHOATE VON IDUCEG. TEA Tg. op tactlecereesdyai's tia Babee se oetge 8 oe beelse ag ary ace, saAaecave uy Yeti 65
Screens,

DEODUDIGAG, oy. crale dead iene sa vantaale nye Wa aca Wale ee Wag a eae hi esate a ea oan 88
Secretary,

provisions for ...... ee ee ee eee ee eee 20

Secretary of State,
tO PHNt AN AiIStrIDUTE IAW ccc ices js ces ma weed sesh ns hee eue wars 110

Security,
for liquor debt, VOlGs. 11.0040 0% exare cawiee dane nas heels esa en 4-05

Servant,
TEOMA EY actin Gs ei sten'e depcice See atone aN a Gar oetieyaCaaeee megan pelea Uae LOD

Sheriff,
in re complaints and prosecutions............0 cc ce cee ne ce ee eee 105-6
Short: title: 24 speism's ees soe seeps nor Wes Bae Oe Uo Be alee whe oodld Manes 15
Special agents,
PLO VIS OMS: COMER MTG: og saris siaiese.k Daigo a Sabin dab alae gin a ees bat Brailes 23
in re complaints and prosecutions. ...... 0.0... cece cece cee ceues 105-6
injunction proceedings ....... 0... ccc cece ccc cc cece uceccee 84-86
MIA; EMULE “PREMISES i. soit sewer iasae eiale wet been Rk OR hale 106

‘Special deputy commissioners,
accounts, records, reports, etC....... ccc c cece cee cee e eee ewes 35-37
bonds of applicants filed with......... 000.0 c cece cece cece een 51
false statements in reports. ...... 0.0. cc ccc cece ccc ec eeeeeus 36-37
INDEX. 1438

Special deputy commissioners—Concluded,

PAGE
Ceneral Provisions \s ayia Vaca! onde ease eames aed navaeaetenwer 21-22
in re application-statement blanks. ........ 00... cece eee e cence 43
collection and distribution of revenue..................0-- 38-34
complaints and prosecutions.......... 0... .0 cece cece eee eee 105-6
COSTS AN! TIMES s ot 225.005 only ae Sel OA, salen e Senda, ee eee 85-86, 103-4
delivery of satisfaction of judgment................ 0000005 108-4
forfeited: Ceviiicates: ssa: cca aewsenle oie eee DAC Aa Ree Peas 97-98
INGCOFSEMENUS= a.ctnses Sowa ak eae ie seinlesuuan'orwieles Sea Ke 75
injunction proceedingS 2.1... . cece eee eee eens 84-86
ISSUANCE: Of CCLUMCATES Ss seeds celdiew acdsee wn wee awe oad aw ee 06-07
1OCAl OPUON acvas eReswien Ge avee <4 Ge ¥ 4 HOR ELSE OSM RS KEES 40
TEVOCATION PrOCceediINGS «226 cesses eee ye eee me ees wee ead ws 78-80
surrender Of Certificates. ...... ccc eee cece te eect e renee 69-71
TRANSEOLS: 3. oe wulecaiasws ee cs pees 4 Wide aininea Goat ae Alereea Gadeedece 7
penalty for neglect Of QUtY is sies ew cgccas ante SeaE eae en va WARES 107
Special sessions,
Court Of, CASES NOt Tria bles wis cs cavaws hae cade eadon sales Pa Hews wane 99
SOXCHISIVE JUTISMICHION: 6 5.ccccesciliss EUR GaN aa wine ew Bw dey oaee LaaHS aed 99
in: New “Yorl> Cltyn cs. 2208s ak eaeadnt shana ie wy Eh ae wwe cara ea gheete as 100
Spirits,
distilled or rectified, defined as Hiquors......... cee ee eee eee eee 16
Stall,
POW anak await Hose wales CRA SOLO SEEM Mee Cae aE RT 89
State commissioner of excise,
ADNUAl LE POPE <tc is wesed ob wale gulag Cae euler s FORM BONS ca EL Eas 6 19
appointment, qualification, general proviSionS............es sees 19
bonds of applicants filed with. .......... 0. eee ee eee eee fleets 00 lane 51
judgment in favor Of... 0... cee ee eee ee een eee eee eens 103-4
Bi PE BICHON S vvisants ds Nee sere Bodie a Grhes BAO DSS DSR UT RY FENG BR BEE AGA ae oat 108-10
DOOKS. Bnd: DIANE ws os -do seis Pale a ela ed wie Ne 4 wie GE alee Meg cee 39-37
collection under judgment debtor’s bond.............+.005- 103-
GNUMETATION occ caeosne aes ea os pe bao Bale Oe Rew o¥ add oH REREAD
furnishing certificates 0.6... 6.6 c eee ce eee eee eens 59
issuance of certificates. .... 0... ee eee eee eee eee 27-28, 56-57
injunction proceedingS ....... esse esse ener eee cere ett es 84-86
INGOPSCEMENtS 1... ees c eee cece eee eee teen ee ee teen an eeeens 75
inspection Of CIUDS... 16... eee cece eee te eee te eee n ees 106
prosecution of Donds......... 0. seers eee ee sree teen eee e ress 52
removal from OfffC@... 2. eee eee ee eee eee tte tenner nes 24
revocation proceedings ©... see ee cere crc eee serene er teers 78-80
satisfaction of judgment .......... eee cece eee rete eee. 108-4
surrender of Certificates. .... 6... cece reer etre tee e rer n eee TO-7T1
74
144 INDEX.

State treasurer, PAGE.
in re surrender of Certificates. 0... cece ect e ee ee eeeee ee ere ee val
payment of revenue tO... .. cc cece cee cee cee nner e ees 33-384
Statement,
on application for Certificates aa kines cece oak a Rass Oy, OodO Da aye 42-46
OD. transfer Of COLEINCATES sc. civics ivcie ted ave wal 66 0 eww itn He 6.8 NaLACE Es Coeds 7

Steamboat, see common carrier.

Sunday,

trate permitted): vai een adadwe deat e de nual aide emoees 89, 90, 91

TEATS PLOHMMCCE oc) neey s pAlese Ried AMA See GS AE ERR Ba, 27, 28, 87-88
Sureties,

OM DOUG. ks weir tee vagus hia caiee ia a awlateeds cere. betes wohl ae i wen erate re Cae Gteeyal chee 52
Surrender,

Of CORURCAIES s.54 Sie Heh ake Baa VAN aS amr SP ON eS eee se Oe 69-72

Switch tender,
CMPlOVMIENT PLOHIDILEM sie vga sedi Ga eiee cowie dace v4 weg e Meu Mle ee 108.

Tax, upon traffic,

3 COMO T: SCATTIGT 5 sataye. p55 le eles ates tia. woke! ore apisg io ieee a aguas ocaual alee ie 27
by PPALMACISE. vases ica de se herons Sits oe REE or we oe tees oad ee 26-27
int alcohol only .apvaxesereerersamecde pik os bec Deleon sae eorenee de 28
in malt liquors from Vehicle... iiss cc cece ad wees eee ene ae oe 27-28.
if Liquors to he GMM ON PeMises.. .4. nn cs ees seas ee rede sede dae 25
in liquors not to be drunk on premises........... ee eee ee ee ee eee 26.
collection and distribution. .46 sscscwe. care pein ee ese aes wine ewes es 83-34
PETS MGI ca cies ar sctasasee Bak Gulee Sasaphig antewifaleles eda ralipigh se ave sects Grneneauaerecelea 32-33, 56-57
VOTO: occow bo50 od GOS e HG We BERK OKA E ERR Sd Se Re RR See eee 62
avhen. due and payables vs wis’ sa seeds dink eegeweee dase eae sueeN wet 32-83
Taxpayer,
Gib TE WJUDCTION PLOCEOMINES:. ois gga sac wi coeden boo Rie ese eae ened A dae 84
Telegrapher,
CLIPlOVIMMEM: PHOHIDITEM 6). c4 haw bc aiate wach aa ace ier ershsoyeig Meare ee ota ee Beas 108
Testimony,
in: INjUNCON- PrOCCCMIN OS: 4 6 secs Qaeda piece nelew heed et aware wie’ 85
in revocation proceedings. ........ ccc cece ce re eee ee ectcenes 79
Time,
CELUNGALES: May be ISSWEd ws scwa cadavers re ecak eaahanetals 42-43
certificates may not be issued for place of convicted pharmacist.. 98
certificate may be surrendered for cancellation.............0.4% 69
GLUDS: (MG y WAM Gs ies Svar cee tas Saleen’ s ka A he see Gd ees area 91-92
convicted violator may not hold certificate.............. 3 64, 98
excise Taxes -arel PAYVADIG. siie'scsiive acon vane wos ee ae ean oleaaie ey eeleae 32
INDEX. 145

Time—Concluded.

PAGE.
VqQuow. tans Tay One eeked oy aceciia Sg asesaa aves acscaeevng eed Gelatned ead eats 5
local option questions may be submitted................... Midian! GOS
OlM) TIGEN SES EXILE an dts. aye oun dn wales Deed weedeat RO LT
permit to traffic during prohibited hours. ..................0.40. 92
PHarmivel Sls MIA yy OLA ao vi. ace: esaecuse doa cacecaig. bauaved ave oa Rimechin'eie atraie 8y

traffic in liquor is prohibited generally........................87-88

Town clerk,

TE: LOCA OD MON: pcan yomnalss aac tad Ghamati awe aega ecenuew ees 389-40

Town meeting,
annual, local option questions submitted......................87-40

POMIDITIONS ON GAY Obi caus segue esa eek New ebdine vealadues. 87-88
special for submitting local option questions. ................... 39
Towns,

POV Os TIN 10ers ces eeeo vend eae be pee ee een Teme er ee ee

Traffic in liquor,

GG HIVE Ge i ycehtaves cape ineeceapusd + eh nsesasisd Aidan sana caeBRares cyahiaicn ienevitiece cis appce mE pe 16

PAROS OMS .omied Seah DaGh Seach EN PRE ES RO Dee ee eG ea ald 3 25-28

TTANSECY wcceeings weed meg deetiale: GeV a weak x Oe Oa a

WHO May NOt CMSASE MMs + sccse aia pea Mdnee Aden eosin Re eES 63-64

WiItHOUt “CErtiNGale;, MENAITP: casas aber TOON aaa es WES OE mare 97
Train dispatcher,

employment prohibited ....... 0. ce cee tee tee eens 108
Transcript of judgment,

for fines and penalties... .. 0... cece eee eee teenies 102-3
Transfer,

Of <COTEMCATES: a onccineaaan pened ese As Aelemlee aes we SS HS BAGO 28, 74-75

OE: ERR ETI Co. ged hose ice Sve aes 0th eettia sea prdorg eine: ecard SAEED SANS OSTRNE OSs Gh Neat T4
Vehicle,

certificates, ISSUANCE 1.2... eee ee ee ee teen ete n eens 27

transfer, assignment and rebate barred.......+-++++-see ree 28

LAR OT LAL Cs sen vavidedudencece See P PSE BETES Ae nanan Se OS Sacaes 27

traffic, prohibited ......... 0. .e eee eee eter e centre nn e reer ees 65
Venue of action, joes

state commissioner may elect........+ee ere terre ersten
Vessel, see common carrier.

View, a
obstruction prohibited .........-++sse errr er errr eters esses
Violation of Liquor Tax Law, or
conviction stated in applcation-statement aan da Necay ay SR BRS renee .

i Sh daseuin Sactenahin ct cave ose tt kce te SAO eer Gaeta
duty of public officer cen

how prosecuted ...-----+++- “Gace imicush ar Deeaau ema s cmaen He Tees
146 INDEX.

Violation of Liquor Tax Law—Concluded. PAGE.
Tia Dili Yy > wissc' sf agile ceed oua Ri papa 2S. tude 2aaue Rapes Sele tens MENTS 95
PCDAITICS: occ saa seas eyes ea EOUN eam te Bees Xieey Se? weRS Se ers 108-10
rebate forfeited os.ss gees ae vee es eed eda eieiiesbiale ssigers ste cereeees val
traffic barred ............. SuinsiataGwparesaiteh ee sarro eg eels aac eatece a 64-65
when a misdemeanor ............- ee eee tsSd ia (eae g ensue auishan foie man teee 97-98

Vouchers,

GRATIIMACON 5 sie epcaie oe teas eis.a ined oleate yeiauave sie cec 802 glavnyes gies eld state: ga ae 19
of county treasurers and special deputy commissioners.......... 36

Warrant,

AETESE WACHOUE sii sedis des hushed ed ORE aueals ha Hao Vai a tedeie cae Oe eye 108

Wife,

TAY LOL DIG: SAIELOF BALE wieca: wecetendve ngeievererdundepig sobre Vetacarere. Koadhenerevengaed Gees 86

Window,

COVETINE PLOWIDILEE io.0.< wise i. suaide ga Fone Sid ees Bre BGT De lacs ele aleoe Suns ee 88

Wine,

GEAMER AS HOWOL ‘sisjacac sadeiececaceia eds queccauw tance Sead eca Mile ws arngieaes Were. 16

Woman,

forbidden to gell OF SETVE... ccc cece cece re ee te eect eee eeeeees 88