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Section 18. Bonds to be given.

19. The payment of the tax and issuing of the tax cer

tificate. 20. Form of liquor tax certificate. 21. Posting liquor tax certificate. 22. Restrictions on the traffic in liquors in connection

with other business. 23. Persons who shall not traffic in liquors and persons

to whom a liquor tax certificate shall not be granted. 24. Places in which traffic ir liquor shall not be permitted. 25. Surrender and cancellation of liquor tax certificates. 26. Changing place of traffic. 27. Voluntary sale of liquor tax certificate. 28. Certiorari upon refusal to issue or transfer liquor tax

certificates; revocation and cancellation of liquor

tax certificates. 29. Injunction for selling without liquor tax certificate. 30. Persons to whom liquor shall not be sold or given. 31. Other illegal sales and selling. 32. Sales and pledges; when void. 33. Persons liable for violation of this act. 34. Penalties for violations of this act. 35. Jurisdiction of courts. 36. Collection of fines and penalties and forfeiture of

bonds. 37. Duties of public officers, in relation to complaints and

prosecutions under this act. 38. Penalties for neglect of public officers to perform their

duty under this act. 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

44. Laws repealed; saving clause.
45. When to take effect.

Section 1. Short title.—This chapter shall be known as the liquor tax law. (Then follow sections 2 to 45 inclusive.)


The original act, L. 1896, chap. 112, known as the Liquor Tax Law, became a law on March 23, 1896, and went into effect imme. diately. A slight change in § 24, sub. 1, was made by L. 1896, chap. 445, which went into effect on May 9, 1896. The first general amendatory act, L. 1897, chap. 312, amending $$ 2, 6, 8, 9, 10, 11, 13, 15, 16, 17, 18, 19, 21, 22, 23, 24, 25, 27, 28, 29, 30, 31, 32, 34, 35, 36, 37, 40, 42, and adding § 35a, became a law and went into effect on April 20, 1897. The next amendatory act, L. 1898, chap. 167, amending § 9 and § 14, became a law and went into effect on March 29, 1898. The next amendatory acts were L. 1899, chap. 398, amending § 16 and $ 34, and L. 1899, chap. 434, amending $ 9, which went into effect on April 21, 1899, and April 25, 1899, respectively. The next amendatory acts were L. 1900, chap. 257, amending & 9, which became a law on March 30, 1900, and went into effect on June 1, 1900, and L. 1900, chap. 80, which went into effect March 7, 1900, and remained in force until the enactment of L. 1900, chap. 367, amending SS 11, 13, 16, 17, 23, 25, 28, 31, 34, 37, and adding § 25a, which became a law and went into effect on April 10, 1900. The next amend. atory act was L. 1901, chap. 610, which became a law on May 2, 1901, and went into effect immediately. It amended SS 6, 11, 16, 21, 28 and 31; added § 31a, and repealed L. 1900, chap. 367, § 8, which added § 25a. The next amendatory acts are L. 1903, chap. 115, which repeals chap. 442, L. 1897 an act supplementary to the Liquor Tax Law, and amends $$ 11, 13, and 25; and L. 1903, chap. 486, which amends $$ 2, 8, 9, 10, 11, 13, 14, 15, 18, 21, 25, 28, 31, 31a, 34, 36 and 37. These acts went into effect April 2, 1903, and May 8, 1903, respectively.

The next amendatory acts are L. 1904, chap. 205, amending $ 31, sub. c; chap. 318, amending $ 10; and chap. 485, amending $ 24. These went into effect April 4, April 16, and April 28, 1904, respectively.

The most recent amendatory acts are L. 1905, chap. 104, amend. ing § 24, sub. 1; chap. 677, amending $ 17, subs. 5 and 8, and § 24, sub. 2; chap. 678, repealing sub. 3a of § 11; chap. 679 amending $ 2; chap. 680 amending $$ 16, 23, 28, 34 and 36; and chap. 698, which added § 31b. These acts went into effect June 1, 1905, except chap. 104 and chap. 698 which became laws March 30, and June 3, 1905, respectively.


Among the legislative acts supplemental to the Liquor Tax Law


Laws of 1896, chapter 900, authorizing the sale of ale and beer upon the premises of the New York State Soldiers and Sailors' Home of Bath, N. Y., and providing for the expenditure of the net proceeds therefrom.

Laws of 1897, chapter 83, 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.

Laws of 1897, chapter 442, relating to the assessment of excise taxes in the several portions of territory consolidated to form the city of Greater New York.

Laws of 1897, chapter 742, authorizing the State Commissioner of Excise to treat that portion of the city of Rome not included within the corporation tax district limits of said city as a separate town.

Laws of 1897, chapter 775, authorizing the village of Stamford, Delaware county, to vote upon questions specified in section six teen of chapter one hundred and twelve of the laws of eighteen hundred and ninety-six.

Laws of 1898, chapter 497, to amend chapter four hundred and thirty-nine of the laws of eighteen hundred and ninetyseven, entitled "An act to provide for the holding of annual town meetings and elections in the towns in the counties of Rockland, Orange and Sullivan.”

Laws of 1903, chapter 158, authorizing the electors of the town of Newfane, Niagara county, to vote upon the local option questions specified in section 16 of the Liquor Tax Law, as restricted to the limits of the hamlet known as Olcott, situate in said town.

Laws of 1903, chapter 514, amending the Greater New York Charter relating to the sale of liquors in Wallabout Market, Borough of Brooklyn.

Laws of 1905, chapter 697, providing for the inspection of hotels and the revocation of liquor tax certificates unlawfully obtained therefor.


It should be borne in mind that many of the decisions relating to the Liquor Tax Law contained in this publication are not now authoritative. The Legislature has amended thirty sections of the original statute (see vol. 1, page vii), and the appellate courts have explained, modified, limited, disapproved and reversed decisions not in harmony with prevailing judicial opinion.

An examination of the table of cases will show how any particular decision may affect, or be affected by other decisions in the same case. An examination of the cases cited under any particular decision will also show how such decision may have been considered in such other cases.

The excise cases decided prior to the enactment of the Liquor Tax Law will seldom now be found directly in point, but many of the decisions therein bear historically and argumentatively upon questions of construction and practice under the present Liquor Tax Law. Pertinent propositions and phrases have been emphasized or pointed out rather than an accurate syllabus of each decision attempted.

For arrangement of decisions under the Liquor Tax Law by subjects, see third, fourth and fifth editions of the Liquor Tax Law, annotated, as published by the State Commissioner of Excise.

W. E. S.

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