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Schedule of Laws Repealed.

LAWS OF 1895....:.. 1895.........

Chapter
...... 172..
....... 628.......

Sections ....... All. ........ All, except S$ 2,

3.

1895.................. 855................ All.

CHAPTER XXIX

OF THE GENERAL LAWS.

[CHAP. 112 OF 1896.]

THE LIQUOR Tax LAW.

SECTION 1. Short title.

2. Definitions.
3. Abolition of boards of excise, and their powers and duties.
4. The continuance of licenses.
5. The duties of existing boards of excise.
6. State commissioner of excise.
7. Office of state commissioner.
8. Deputy commissioner ; secretary, clerks.
9. Special deputy commissioner in certain localities.
10. Special agents; attorneys.
11. Excise taxes upon the business of trafficking in liquors ;

enumeration.
12. Tax, when due and payable.
13. Officers to whom the tax is to be paid and how distributed.
14. Compensation of county treasurers.
15. Books and blanks to be furnished by state commissioner of

excise. 16. Local option ; to determine whether liquor shall be sold under

the provisions of this act. 17. Statements to be made upon application for liquor tax certifi

cates. 18. Bonds to be given. 19. The payment of the tax and issuing of the tax certificate. 20. Form of liquor tax certificate. 21. Posting liquor tax certificates. 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 in liquor shall not be permitted. 25. Surrender and cancellation of liquor tax certificates ; payment

of rebates. 26. Changing the place of traffic. 27. Voluntary sale of a liquor tax certificate. 28. Certiorari upon refusal to issue or transfer liquor tax certificates ;

revocation and cancellation of liquor tax certificates.
29. Injunction for unlawfully trafficking in liquors or without

liquor tax certificate.
30. Persons to whom liquor shall not be sold or given away.

The Liquor Tax Law.

SS 1-2 SECTION 31. Other illegal sales and selling; definitions of “ hotel” and

“ guest" ; exceptions ; special liquor tax certificates in cities of

the first and second class. 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 ; reports of magistrates. 35a. Jurisdiction of court of Special Sessions in the city and county

of New York. 36. Collection of fines and penalties and forfeiture of bonds; reports

of county clerks. 37. Duties of public officers, in relation to complaints and prosecu

tions 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. Penalties ; actions to recover.
43. Distribution of copies of this act by the secretary of state.
44. Laws granted and charters repealed ; saving clause.
45. When to take effect.

§ 1. Short title.—This chapter shall be known as the liquor tax law.

$ 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. “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 a less quantity than five wine gallons at one time; or,

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. (As amended by chap. 312 of 1897, § 1.)

$S 3-5

The Liquor Tax Law. & 3. 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 be. yond the thirtieth 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, association, 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 there. for, as the remainder 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.

§ 5. The duties of 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 commissioner

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for such county, the names of all corporations, associations, corpartnerships, 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 violation 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 accounts, 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 required 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.

8 6. State commissioner of excise.—Within ten days after the am'digo passage of this act the governor by and with the advice and 0.640 consent 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 commissioner 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 ex.

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