Lien Law (L. 1897, ch. 418), § 115.

the said building stands, after the expiration of the first or any succeeding term of one year, reckoning from the time of the first filing, unless: (1) within thirty days preceding the expiration of such term a statement containing a description of such contract, the names of the parties, the time when and place where filed, the interest of the conditional vendor or of any person who has succeeded to his interest in the property, claimed by virtue thereof, or (2) a copy of such contract and its endorsements, together with a statement attached thereto or endorsed thereon, showing the interest of the conditional vendor or of any person who has succeeded to his interest in the contract, is filed in the office where the contract was originally required to be filed; and the officer with whom such contract was originally filed shall enter, in a separate column, in the book above provided for, in a colnmn headed "date of refiling," the date of the refiling of the said contract. The officers performing services under this article are entitled to receive the same fees as for like services relating to chattel mortgages. Upon the title to the goods and chattels affected by any such last mentioned contract becoming absolute in the conditional vendee or his successor in interest by the payment of the full consideration for which any such contract was made, the conditional vendor, his assignee or legal representative, upon the request of the conditional vendee or of any person interested in the property covered by such contract, must sign and acknowledge a certificate setting forth such payment. The officer with whom such contract is filed must, on receipt of such certificate, file the same in his office and write the word "discharged" in the book where the contract is entered, opposite the entry thereof, and the contract is thereby discharged. (Amended by L. 1904, ch. 698, in effect May 9, 1904.)

$ 115. Preceding sections not to apply to certain articles.The preceding sections of this article do not apply to the conditional sale of household goods, law books, law blanks, and law office supplies, pianos, organs, safes, scales, butchers' and meat. market tools and fixtures, wood-cutting machinery, engines, dynamos, boilers, portable furnaces, boilers for heating purposes, threshing machines, horse powers, mowing machines, reapers, harvesters, grain drills and attachments, dairy sizes of centrifugal cream separators, coaches, hearses, carriages, buggies, phaetons and other vehicles, bicycles, tricycles and other devices for loco

Liquor Tax Law (L. 1896, ch. 112), § 2.

motion by human power, if the contract for the sale thereof is executed in duplicate, and one duplicate delivered to the purchaser; except that in the case of conditional sales or of contracts for the sale conditionally, of household goods, engines, dynamos, boilers, portable furnaces or boilers for heating purposes where the same are attached or affixed to a building or are, or are to be, furnished or supplied for a building with the intention that they shall be attached or affixed thereto, the preceding sections of this article shall be deemed to apply to the same and such sections shall be construed so to apply. (Amended by L. 1898, ch. 354, and L. 1904, chs. 259 and 698, in effect May 9, 1904.)

Amendments of 1904.- The amendment made by ch. 259, L. 1904, adding "electric motors " is omitted by the later amendment of 1904. Gas fixtures are 66 household goods" within the meaning of that term as used in the above section; the filing of a contract for the conditional sale thereof is, therefore, unnecessary and does not operate as constructive notice. Baldinger v. Levine, 83 App. Div. 130, 82 N. Y. Supp. 483.

LIQUOR TRAFFIC.

(1) The Liquor Tax Law.......

(2) Repeal of certain special acts.

(1) The Liquor Tax Law. (L. 1896, ch. 112.)

521

564

§ 2. Definitions. The term "liquors" as used in this act, includes and means all distilled or rectified spirits, wine, fermented and malt liquors. The term "association" includes any combination of two or more persons, not incorporated nor constituting a copartnership. The term "person" includes and means any corporation, association, copartnership or one or more individuals. The term "subsistence" includes and means food and lodging. "Trafficking in liquors," within the meaning 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 less quantity than five wine gallons at one time; or,

Liquor Tax Law (L. 1896, ch. 112), § 8.

5. The distribution of liquor by, between or on behalf of members of a corporation, association or copartnership, to a member thereof or to others, in quantities less than five wine gallons. (Amended by L. 1897, ch. 312, and L. 1903, ch. 486, in effect May 8, 1903.)

§ 8. Deputy commissioner; second deputy commissioner; secretary; clerks. The state commissioner of excise shall ap point 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 commissioner. The commissioner shall appoint a second deputy commissioner, who shall receive an annual salary of three thousand five hundred dollars, payable in equal monthly installments. During the absence or inability to act of the state commissioner and of the deputy state commissioner, the second deputy commissioner shall have and exercise all the powers conferred by this chapter upon the state commissioner. The second 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 commissioner. 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 receive an annual salary of eighteen hundred dollars, payable in equal monthly installments. Such clerk, under the direction of the commissioner, shall have charge of the disbursement of the moneys appropriated for the expenses of the office, and shall give a bond to the people of the state, in such sum and with such sureties as shall be approved by the commissioner. Each of the officers 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.

Liquor Tax Law (L. 1896, ch. 112), § 9.

(Amended by L. 1897, ch. 312, and L. 1903, ch. 486, in effect May 8, 1903.)

§ 9. Special deputy commissioners in certain localities; special agents to act in certain cases. The state commissioner of excise shall appoint six special deputy commissioners of excise as follows: One for the boroughs of Manhattan and the Bronx; one for the borough of Brooklyn; one for the borough of Queens; one for the borough of Richmond; one for the county of Erie; and one for the county of Monroe. Each of such special deputy commissioners and their successors in office shall take and subscribe the constitutional oath of office, execute and file in the office of the state comptroller a bond to the people of the state in such sum and with such sureties as shall be approved by the state commissioner. They shall perform such duties as may be required by the commissioner, or as may be provided by law. The state commissioner may remove any special deputy commissioner of excise, and shall in like manner appoint his successor, and may appoint in the offices of each of such deputies and their successors such clerical force as he may deem necessary or as may be provided for by law. The special deputy commissioners shall each receive an annual salary, payable in equal monthly installments, as follows: For the boroughs of Manhattan and the Bronx, four thousand dollars; for the borough of Brooklyn, three thousand dollars; for the borough of Queens, two thousand five hundred dollars; for the borough of Richmond, two thousand dollars; for the county of Erie, three thousand dollars; and for the county of Monroe, two thousand dollars. The special deputy commissioners for the borough of Manhattan and the Bronx, the borough of Brooklyn, and for the county of Erie shall be furnished with an office and furniture, fixtures and appliances therefor as may be deemed necessary by the state commissioner. The special deputy commissioner for the borough of Queens shall be allowed the sum of fifteen hundred dollars, or so much thereof as may be necessary, to cover all the expenses of his office, including office rent and clerical help. The special deputy commissioners for the borough of Richmond and for the county of Monroe shall each be allowed annually the sum of five hundred dollars, or so much thereof as may be necessary, to cover all the expenses of his office, including office rent and clerical help, as may be deemed necessary by the state commissioner. Upon each of such special deputy commissioners, and upon any special agent des

Liquor Tax Law (L. 1896, ch. 112), § 10.

ignated by the state commissioner of excise to perform the duties of a special deputy commissioner or a county treasurer, as is hereinafter provided, are devolved all the powers, duties and obligations in the respective county or borough for which he shall be appointed as are possessed by and vested in county treasurers of other counties of this state under and by virtue of the provisions of the liquor tax law. The salaries and expenses of each of such special deputy commissioners of excise, including office rent and clerical help, office furniture, fixtures and equipment, shall be audited, approved and allowed by the state commissioner of excise and paid as follows: One-half thereof by the treasurer of the state of New York, upon the warrant of the comptroller; and one-half thereof by the treasurer of the county or the fiscal officer of the city in which such borough is included, upon the certificate of the state commissioner of excise. In case the office of any special deputy commissioner of excise or county treasurer shall become vacant, or if any special deputy commissioner or county treasurer shall become incapacitated or unable to perform his duties under the liquor tax law, or shall neglect or refuse to perform any duty devolving on him under the liquor tax law, the state commissioner shall designate a special agent to act in the place and stead of such special deputy commissioner or county treasurer during such vacancy, disability or neglect, provided that such designation shall not be made where the power to appoint a deputy county treasurer exists, and where the county treasurer does not fail or neglect to appoint such deputy. (Amended by L. 1897, ch. 312; L. 1898, ch. 167; L. 1899, ch. 434; L. 1900, ch. 257, and L. 1903, ch. 486, in effect May 8, 1904.)

§ 10. Duties, powers, salaries and expenses of special agents; attorneys. The state commissioner of excise shall appoint not more than sixty special agents, each of whom shall receive the salary herein prescribed, payable in equal monthly installments, together with the necessary expenses incurred by direction of the state commissioner in the performance of the duties of his office, or the state commissioner of excise, in his discretion, may fix a per diem allowance for subsistence, to be audited and allowed at not more than three dollars per day, nor less than one dollar per day, together with such other necessary expenses as shall be incurred by the agent in the performance of the duties of his office by direction of the state commissioner; provided that no per diem allowance for subsistence shall be audited or paid to any agent