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EXPLANATORY NOTE.

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 appellatecourts 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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In re Lyman v. Shenandoah Social Club, N. Y. L. J. December 1897

Matter of Lyman v. Young Men's Cosmopolitan Club, N. Y. L. J. June
20, 1897.....

190

Matter of Lyman v. Young Men's Cosmopolitan Club, N. Y. L. J. Decem-

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