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i,F,cJM, ''lOTirr.'
I.FOAt, NOTK F«
f,F.(»Af. tOTtFFS
i,i:ti4i, :<(OTif F,»
t UMI voT.,f;!^
•.AWt or Ntw YORK—ey AtrtfiarH^,
(HAP m.
>N ACT tn nmetid th* itat^ flnnnee Inw.
In fclntlon to entertfen'V rt^ltet when a
nt-Aia lit war *xist« bftwrrr^ the fnit"!
fltntfn rif Am«rl<'4 nnd nny foreiitn »tat«
or foijtitry
her-Amo a InW May a, 1!*17. with th» approvnl of ttl* fJovetnor. I'nun'-fl. three flflhn l>«in)[r pre^'iit
The rvaple of th»! Slnte of New YnrI;, represented In Senate and A«««»mhly, do enart «• followe:
floption 1 fhapter Htly-aUfVit nt thf intln of nineteen hundred anrl nlnf^, pn- tttlod "An art III ri^latlnn to («tnte rin.-iM'f,. ronstltiitlnK ih.-ipter nfty-Blx of the i-nr- iolldate»1 I.tw*." in horehv aniendrd tvy IneertInK thnroln a new Reftton. fo he por¬ tion forty-two.a to renrl na follows
I <2-a KmerRpnry relief hv atate Inatl- tiitlonn <1iirln« a ntatp of war rinriiiR the pres^-nt wnr the «tnte deportmri t. board, r-ommlfslon or offlrer hnvlnn lurte- dlrllon ani rontrol of ftip Bdminl.'ilTui¬ tion of anr etnte In.stltutlon. ntate nty- liim, state hrtapltal, stnte iirl^on ',r rr- formftlorv. with the approval of the doycr- nor nnd at.ife < (irnptiollor. mny tonn to or set nalfle for the temporal^' iiae of the i;nlted Stn'ra Rnvernment or Ihe novern- ment of the stnte of New York, or of any department of the I'nllerl .maten or of Ihe atato nt New York, or of any relief or prerare»lneSB organization, surh aorommo- dntions or aupplies of such Institution, and may utilize aurh of the liihor of the In¬ mates or employees of siifh InBtlttitloiis. as ll pr«ot|4-at>Ie, to meet the temporary emerKency.
I 2. This art shnll take efrect Immediately, fltate of New York, OfTlre of the Berre-
tary of Rtafe, ss;
I have compared the prrredlnn with the
., orlRlnal law on file In this ofTlce. nnd do
hereby certify that the same In a rorre't
transcrliit therefrom nnd of the whole of
aald original law
FRANf'Ifl M. irtTfiO,
Serretary of Stnt*
LAWS OF NEW YORK—By Authority.
I'11 AT MT AN ATT to nmend the town law. In rela¬ tion to BiipplvInK town.i ¦with sewi-ruKO fnrillll..!',.
Hecamo a law Mny 21, 1917, with the ap¬ provnl of Iho fiovernor. I'lusned. three- flftliB holriK presfPt. 'v The IVoiilo of tho Rtnta of Now York fflprefleiitcil In Sennto and A.^aemhly, do entic't IIH follows!:
Rei tion 1. Hrrilon four hundrod nnd eev- enly-two of cliiiptnr .sixty-thrpo of the laws of ninetpin hniHlrcil iitiil ninr. rn- titicd "An net rolritinff to to'wii.s. con.slitut- Inp <liai>lor wixty-two of ti.o consoiiiintcd InWK." MS onioiuird liy rli;iplor <jne hun¬ dred and tliirt>-seven of tlio i^i ws of nine¬ teen liniidred nud fifteen, is herehy ami-nd- cd to resul ns foiiows:
I 472. I'owers ns to streets, ro.nda. sew¬ ers and wnter-works; nnliniinces. The snid l.'onrd slmil imve power. sul>Jcet lo tlio limit.'itloiis 'lind restrictions lieniii preseril>cd tn iny out. open, iloslpii, roM- ctrnrt and m.iliif.iin nnd niter sewers mid dralna, fnr the henefit nf the town: to contrart with iitiy person or rnriinrntlon. municipal or otherwise, for siipiilyitii; tho InhnMtanm of such town, or an.\- pnrlion thoreof. with sewer.iKe f,nrlliti<^Fi for snnl- t.iry or ntorm wnter relief, nnd mny con¬ trnct for the piirch.ase from uny person or corporation, munlrlpnl or <itherwl«e. of nny trunk sewer, sewe.r ."lystem or dls- poPiil plant, riffhta of way and appiirte- nnncea. for any auch purpose Or piirjioses; to locate, lny out, open, construct, niter, reKiilnte, irrade. reprnde. pave, repnve, mrh, repair and macnd.imize or otherwise improve new hlirhways. as wcil as tho hiKliwny.s at present within .sii<-li town; to lny siilewnlk.s and crosswalks, and put up street slKiia; to construct, maint.Tln. ex¬ tend, repair and rcKiilate w:iter-worlis. wciis, re.^prvoirs or basins for the purpose of RupplylnK the iMlialiltaut.s of hucli town, or of any portion tliereof. with piirp anrt whoiesnme w.iter for domesttr and Hiiiiitiirv ii.se.s, and for protection npiinst flre. and to thnt end to lay mains and contliiits. and erect hydrants In pub¬ lic liiKliwa.VH and avenues cif such to\yn and may contract with any person or corporation, iiiunlclp.al or - otiierwise, for siipiilyluK the Iniiahitants of su«li town, or any iiortion thereof, with water for any sucii purpose or purpo.ses, and may eon- tract for the purchase of snch water for any such purpose or purposes, from nny Iierson or corimration, municipal or otlier- wlse, and said town, or Its said to\yn honrd. sh.'ill have the power nnd niitluiMiy to ro-scU E.'ild wnter for any sikIi iMupn.'^o to tho inh:'ibitants of suid town, nr auy portion thcr»^J^, and m.iy use such por¬ tion thereof as It may aee tit and proper for public purposes, nnd It .shall have the power to make and ostablisli from time lo time water rates to be paid by hucIi In¬ habitant.^, and to provide for the pay¬ ment of said water charKes In advance. or otherwise, nnd to provldo for the i ol- lertlon hy nsssessment. as prescribed In this article, of that portion of tho cost of said water used In said town for any public purpose; to make and iweserve In the office of the town clerk surveys, maps plans, estimates nnd drawings relntiii;^ t" tho laylngr out, deslcniing or linprovinjf of streets, ayenues. roads, sewers nnd water¬ works; to enact ordinances, rule.s or rcnu- latlonn to define and prevent illsorderiy conduct; to prevent all disorderly nsscni- blaRea; all dlsturbhiK noise In pulilic places; to prevent all unsafe constnictiop or condition of chimneys, tlues, stoves. pipes, and other things iise<l for or for eonductingr smoke; to compel tho cleaning ot them nnd to reKulate their construc¬ tion nTid condition; to prevent the deposit of ashes In un.snfe places and receptacles; to reKiilato and prevent the u.se of tlic- worka and firearms In the town; to pro- vent bonflrea In the streets and putilic grounds; to require fire-escapes to be placed upon buddlnKs more than two stories In height; to license and regulate plumbers, huckster*, peddlers. Junk deal ers. pawnbrokers, und the business of pawnbrokeiage. nnd to Ux the fees to he charged liy pnwnlirokers. In their busi¬ ness; to regiilato tlie iiiniiiiig; at lar»;e of doga and to lIceiiBc the same; to prohibit, license and regulate public billiard rooms, bowlliijf alle-, H and exlilbitiona or shows of every kind, and of tlie.itrloal repre¬ sentations: to prescribe the terms and anndltlona on which licenses shail h« grunted; to prevent and uhute nuisances, to reguiilte and prohibit public and pri¬ vate piiinpa. wells, hydrants and reser¬ voirs, and the use of theni; to UK-ate regulate and remove slniighler houses, fat, offal, or other rendering or iedu<- tloii works or estahliiilimeiits. ar«d un¬ wholesome and noisome l)ulldinK8 or places, and to compel the cleaning of tbe aame; to regulate the construction of prl- rate and public sewers, sinks and privies, to prescribe how sidewalks may be built and the width, grade and material of which they may be constructed, and to reouire the relniilding. reinyliig or re¬ pairing nf the same; requiriiiK the owiicrs of property to make sewer or water con- nerttona wtth public sewers, drains, mains or conduits; to prevent the adulteration of any article use<l for food or drink und to provide for the inspection thereof by the health department of said'town; to regulate the tipeed ot motive power ou rillroads over tttiy public street or high- viay arussliia!: to require any railroad company tu station und keep llaKmen or ¦ates at any street or highway crossing within tha town, itnd such other und fur¬ ther ordinances not Incoiislsleiit with the laws of ttie town, the protection of Its propert'/, tha preservation of peace and good order, the preservation of health, the prevention und extliigulshnieiit of flren, the protection and control of the public •treats^ awnuea and higliwaya. dralna ditches, sl^lewalks and ertmswalks. within auch town: aad to prescrllic penalties for the violation of such oillnaiu-ea and te inalntatii actloiui at law fur the recovery
Jf such penalties by leipti proceed!ugn la
^ut nrtt tt axeeed ton hti-ndrid dcilii* stmll be reeoveral'Ie fnr any Fhigle vio,ii¬ tion nt auch nil'-^^ an,l reirulitions. st 1 tha .liinttce* court of the Jiisti< es tif i!;,, pescw In such towns shaii ha\e Juris,li( tion f» hear, try nnd determline n-.n- plslnta for the vinlailon of sai.l <ii'ii nnnrea ari4 to Impose fines enua' '" 'be pen.ilty pre«^rlbed hy said ordinan'rs for violations of the snme. and to commit sny pfirson convicted of a vlnlatlnn of snid ordinances to {he >all of the < funt In rase of default of jia\mcnt ot tlie line Imposed for SU' h violation for a term ik t exreedlnn one dny for ea^h nnd e\<r. dollar of auch line. Ritld ordin.Tnces rulea or repulntions mny provide lh»t where o. violntlon of fhe snme is ront'ini- nns, enrh twenfv-fmir hours thcrenf sinli ron^litiito separate nnd distinct vlitlnlion* flrdlnances whbh the hoard mav a.intit shnll lie published In the ofTlcijii p:U.er before they shall go Into.efTect nnd sii.iU take effert ten day^ after lli<^ dale of rucli publication. The cprlillcate of Ibe wn.ii rierk Bhall be prima facie evldeme of tiie adoption and publication of all such rules and reRiilationo
J 2 This act shall take effect Immediatch fltnt<; of .Vow York. OfTl.* of the Re. re¬ tary of .State, ss
I have eompareil the preceding wltb t'le origlnni law on file lu lhl« ofn. e, nud i], hereby certlfl tbat the snme la a correit transcript therefrom snd of the ohnle ol said orlKlnal law
FRA.NTIS :<T tH'Clct
Secretary of Htale
LAWS OF NEW YORK-By Authority,
CHAI'. :,tm AN Ar~r to amend the liigliwiay law, lu
relation to the acquisition <if certnin toll
bridges at tbe expense of the stnte
Hecame a inw May 21. IIUT, wilh the approv.-il of the Covernor I'asserl. ihiee fifths being present
The T'eople of the flI.Tle of New Vnrli represented In Senate and Ai^cmhiy. rin enhrt us fnllows
Section 1 Chapter thirty of the laws of nineteen hundred and nine, entitled "An net relating to hiKhwn>s. constllutluK chapter twenty-live nf tlie consoliibilcl laws." Ib hereby nmended hy aridliiK i't the end of artii'ie nine h Ufw section, t" he section two inindreil nml sixty-nine ti read ns follows:
{ ain. ArqulBltlon of certain toll brblKe-- at tiie expense of the state. If a '"I brlilRe for the trafllc of yeliiclea and fnc passeUKors coiislitiites a cnunectinij; liuU li^twceii two state routes n.s desi'illied in sectlnn one hmidie'l and twenty of thn chapter, or constitutes a part nf a sl.re route and Is Included In the riesciiptnn theieof. the buard of aupervisnrs of He county In wlijrh such bridge ia situate 1 or If situatcil in two cnunti.-s the lioaT.I :
of supervisors of .'.urh counties cm ¦¦
rcntly, may,, by resolution, petition t' ,¦ state I'ommlssion of highways for Ibe ar nuisition of .sucli hrliiKe by the stale unr nia"t to this sectlim. Williin ton ilay.^ after the passage of such r-csoliition tiie cierk or clerks of llie board or ImardH nf ,superyi!sor3 shall transmit cenifled copies thereof to tlie elate cnmmisslon nf biirii- ways toRetlier with an estimate nf tlie prnbabie cost of acriulring the same ai.il any data in relatinn to the value liiercu which the bonrd or boardB of Miiper% isor,- moy secure.
The state commlasloner of highways shall upon recoipt of auch resolution oi concurrent resolution, and within tiirc montlis thereafter, Inyeslijratc and dcler mine wliellier the pulilic iiili-icst deiuaiids tiio acMui.sitiori of audi bridge by the Mlaie and sliiill also witliin said three iiionllis .approve or disapprove of such resoiuiiaii and If such resolution be approved sliall prepare an estiiiuile of the probable c st of nciiuiriiiff such bridge. Tf such resnlu¬ tinn be disapproved tlie coinmission simil ¦ certify its reason therefor to such board nr iinards nf supervisors.
If It be approved tbe rommis.sion of hiehways is hereby authorized and em¬ powered to aijiee witli the corporal mn owninR tlie said liridue upon the compeii¬ satinn which .shall he made tn it for the said hridi?e and its appurten.nnccF. it.- fr.'inrliisc'S. Itn riprhts fnr tlie manteii.Tti'-c and use of said hridire. and any and all dama«:e which sli;ill result to said coi por.i- linn so owning tiie said brid^^e hy iea,-on of the takiniT nf such struclure, and sucli a!,'reonient shall be reduced to wiitiiiH; ami executed by tlie cominissinn of hicli\va>s In tiie ii;ijne of Die people of the atate i f New York and by the corporiitinn owiiinq the said bridge, and flled In the olllne of the cumptrnller of the state of New \nvii.
In the event that no agreement is re I'ii cd betweon the said commission of bicli ways and tlie corporation own ing tic said hridpe for such purchase as afnre said, the commission shall certify Its ap¬ proval to tho nttniney-i^encral and trans mit to him the estimate made b\ the I'oui- mission of the probable i-nst of acquirii".; such toll bridge, franchises and riglus and the amount of any and all dam iRe Incurred by such acc|iilsition, toge !;'i with all data the commission nia> hnvc In Its pop.'si'ssloti In relation thereto.
t'pon the receipt of such c-erlitlcale of approval, if and when sufflcient mouev Bhall have heen apprnpriated b.v the st.ite therefor, the attorney-general shall appl.\ to the court In the name of the people nf the state for the appoltnmcnt of a com- mlsslon. In accordance with the provisions of the code of civil procedure for llie con dcmnation of property for public pur¬ poses, to appraise the \altie of sm li hrldge. Its franchises, rights and iiiiy and all damage which shall result to such corpornti'in so owning the aaid bridge by reason of the tnkln.q- of the structure and Ua riglits and franchises in connection therewitti.
The amount -ngreed upon Vietween the said coniniisslnn of highways iirid tlie said corporation, pursuant to such ngreemcni so tiled as aforesaid, or If no agroeinenl bo reached, theamount so appraised and determined by such condemnation i nm niissloners, with the expeiisea of such cmi- deinnatlon. shall be paid by the slaie treasurer upon the warrant of the cmnp troller out of tho moneys appropriated for such purpose. I'litil payment to sud corporation lie made after such agreenieiu of the amount tlierein agreed to be- p.'id or upon oondeninaiinn tlie amount so ap¬ praised and determined In such inndeinn.i- tlnii proceedings, the corporation owning the said bridge sliall be entitled to coa- liiiiie In possession nnd use thereof and of til the rlgrhta, privileges und franchisHS eii.ioyed by It In connection therewitli. bul upon such puynient being made su'li bridge und all rlglits and franclii>vs in connection therewith shall become tlie pro|K.'rty of the state of New Vork and shall be maintained by tbe state aa a free bridge and aa a part of the state svstem of lilgliv.ays.
If such bridge be acoiilred by the state pursuant to this section the same sliall not be used except us hereinafter pro¬ vided by any railroad, telephone, gas. ele<.'trlc light, heat or pjwer comptinv or any other" puMIc service corporation for any purpose except upon such re.ison- able terms and the payment of such rea¬ sonable rental to the state as ehall be de¬ termined by the commission of bigliw,i\s The inoney received therefor shall b« paal Into the state treasury and so much there¬ of ns may t)e ne^ed appropriated fnr tlie inalntenance of aucn bridge. The pm- visloiis of thia section, however, shail not affect any exlatlng contract for the use ot such bridge liy any corporation exrept that the compensation provided for such use In auch exlatlng contract ahall be paid to the state
Notwlthatanding the provlalona of this section, If any auch bridge be owned by a domestic corporation oarryina on the husi nesi of operatiiiK a railroad and which operates cars thereover, the commission of highwaya in entafing into such agree¬ ment or the commlasloners In condemna¬ tion In making suoh appraisal and Axing Iuch dammges aa afoieaald may take Into N>nalderation any l>onds outstanding of sMflh Of—MMaa wfctok mom hav* kaaa
^t^^^nii^ntttt^^KI^^B^Btlt^JSIt^lKk^^^n^l^'^ttltO'.
a«fTiorlv<I hf any public aervice cofnffili^
sion of thia atate to l.e Issued hv sin li corporation fnr the piircha.«e of said hrldge nnd lt« franch'sea or the tinrii nf any corporatkiti formerlv nwumg tlie said hrld(te. and ahall flx ami determine In maKlng such i.pjirnisal the amount of any and nil dnmnge whlfh wiil resu't to aurh (oriiiir!<tinn so owning such Indee by re.nson of the taking of the said bridge and Its riuhts and fr.Tiu hises In rontiec- tlon therewith, nnd such rorporntinn whon snid bridge shall have heen acuuiied and .'•iirb fnmpensntlon paid, and Its suc¬ cessors shail be permitted to continue to uae sold structure upon pavment of such reasonable rental to fhe state for « i''h uae ns shall be detertrrlMecl by the cim- mlsslon of highways, nnd further prnvided thnt If such (orporatlon. or any surci ssrr thereof, should desire to use other parts or dc ks of surli bridge nr make siirii use thereof ns would require the strenKlhen- Ing. leronstructlon or chnnge of the >^il,i hrldi^e or Its approaihes, or the hull I:ng of new approarhes to the said bn,lre, su<*h corporniinn or lis successors nun- make SIK h use thereof and strengthen, leconwfruct rr mnke such i hnnges In tba said bridge or Its nppronclies or build new approaelip.* to tlie said bridge and use i!i« aame In such manner tipon tiling wiih I'm coinmission r.f lilgbwaya detailed pinn.'i for the proposed new use thereuf or lor the Btrengthening, recfinsfruction of or chanK-es In th* said hrldge or Its ap- pron, pes or for the huiiding of luw I'p proai-hes to the said brirlKe. nnd upon ob¬ taining the approval of .such use nnd plana by the commission of lilghw,l»» and upon pnyment of such further rcasnniibie r<iilnl If) the slate for any sucli ndditionai use of aald structure or such approa<:hes aa shall he determined by tlie commiaaion nf high- wa.\s. provided further that the entire cost of any nucli slrenKlhenlng, reconsiruction, additions or changes of the snid brldi.'" or ItB approaches shall be paid exclusiselv by the coi-p,irntlon mnklng .sm b use nf said bridge and shall be ileemed to be nu expenditure fnr capital purposes of sucli eorporution paying tlie nnme fot* ali pir- pose.s what.'-'never Any such corporalimi iisiiiK such bridge ht the time of the in' qiiisitlnii tliereof by the stnte bIi'iII not bo deb.irred from conlinulng such use liy reason nf such acqiilsltinn : but the failure or refiis.il to enmiily with such terms ci¬ to p;iy such rental shall fm-feil the rigli' of Kiich corporation to use sucli Iimi1:.c and the state coinmission of highways is hereby niitborize,! and empowered to eio-.« aiieli lirid(;o to the use of such orrcn.iiiit; < nrporation
Any act or failure to act on the part of the i-ommisslnii nf higliwa>9 as in this section provide'! shall be reviewali'e b. the supreme cnurt^of tins state by man¬ damus or lertiorarl or such otber appro¬ priate reniciy ns the rase ruav rei|iiire.
1 2. This act shnll take effect immedi¬ ately.
State of New Vork, OfTli-e of tbe Secre¬ tary of Slate, ss:
I liavo compared the preceding with tho original law on tile in this nfTlce. niel do hereb.v certify thnt the same Is a (-nnert tranacrlpt therefrom and of the whoie of. said original law.
KKANCIS M. UTT.n,
.Secreinry of State
LAWS OF NEW YORK—By Authority.
CITAr. Ill's. AN ACT to amend the llniior tax law,
relative to exciae taxes, local option In
towns, the transfer of liquor tax rer-
tincatos and tlie sale of-liquor.
ni-cnme a law May ::::;. 1917. with the ap¬ prnval of Ihe .(governor. Passed, tbree- lifth.s bciiiir present.
Tiio People of the State of New York, represented in Senate and Assembly, do eir;»ct as follows:
Section 1. Section eight of rhnpter thir¬ ty-nine of the laws of nineteen hundred and nine, entitled "An act In rel.itinn to the trafllc in liquors and for the t.-ix.-ition and rcKuiatinn of the sume, nnd to pr'>- vlde for local option, constituting chaiiter thirty-four of the consolidated laws," as amenile<l by chapter two hundred and eight.v-ono nf tlie laws of nineteen hun¬ dred nml nine, chapter four hundred and eighty-ll\e and fnur liuii<lred and niiiclv- four of the laws of nineteen hundred ami ten, fhapter two hundred and iiinety-eii;bt of the laws of nineteen humlred and eieven. chapter one hundred and sixlv- elght of the laws of nineteen hundred iiiid thirteen, chnpter six hundred and fil'i\- foiir of tlio laws of nineteen liiuulred and fifteen, and ihapter four hundre.l .-md sixteen of the laws of nineteen luuuliei! and sixteen, i.s hereby amended to re:id as follows:
} 8. I'^xcise taxes upon the business of trafriclsiiig In li,|Uors; eiiumeration. Kx¬ clse t:ixes upon ilie business of trafllclung in liquors shall be ot seven grades, and assessed as follows:
1. I'pon tlu) business of traftlcking In liquors to he drunk upon the preniises where snid, or wliich are so drunk, wheth¬ er In a hotel, restaur.int, saloon, store .shop, booth or other place, or In am outhiiildings. yard or ganlen nppertainins thereto or connected therewith, th'ie is assessed .an excise tax to lie paid by every person engaged In such trafllc, and for eai'li such place wliere such traffic is car¬ ried on by such person If the Pume be In a Pity or borough having by the last state censu.s'a population of five hundrcl tlmii- sand or'more, tho sum of fifteen hundreil dollars: It in a city or borough havinp, in- said census a population of less thau live hundred tliousand, but more than llfiv thousand, tlie sum of twelve hundred dol¬ lars; If a city or village having hy said census a population of fifty thousand or less, but more than seven thousand nml tlve hundred the sum of one thousand dol lars; If In » city or village having, by said (*ensu8 a population of seven tliousand live hundred or lesa. hut more than twn thousand and llvo hundred, the sum of eight hundred dollars; If In a village hal¬ ing b.v said census a population of two thousand and tlve hundred or less, hut more than one thousand, the sum of sev¬ en hundreddollars; provided, that the tax in a village shall not he less thar. the tax In tho territory of the town outside of such village. In which town auch viil.i.'-e or any portion tlierenf Is located; If with- |li the boundaries of a town and outside nf a village, Ihe population of which town outside of any village Is by the sal,! census more tlian seven thousand five hundred, the aum of nine hundred doll;irs; If in such a town outside of a villago. the population of wliich town oiiLi-'ide of any village is by said census seven thous.ind Hve hundred or less but more than four thousand, tbe sum of eight hundred dn' lars; If in such a town out.slde of a vil¬ lage, the population of whii'h town ont- ajde of any village is by said census font thousand or less but more than two tluni land, the sum ot six hundred dollars: If in any other place, the sum of three bun dred and flfty dollars. The holder nf i liquor tax I'ertllioate under this subdivl- •lon Is entitled aiso to traftlc In liquors as though lie held a liquor tnx certifleaie under subdivision two of this section, mih- Jact to the provisions of section thirie-e •f this chapter.
2. I'pon tbe business of trafficking lu liquors ill (luantities leas ttian live wins laUoiiii, no part of which shall be drunk tin the premises where sold, or In any oui%uildiiig, yard, booth or garden apper- latnlng thereto or conntcted therewith, theris 18 assessed an excise tux to be paid by every peraon engaged In auch traftlc, and for eiich such place where such trulTlc Is carried on by such peraon. If the same be In a city or borough having by the last state certaus a iiopulatlon of flve hundred thouaand or more, the sum of twelve hun¬ dred dollars; If In a city or txirough hav¬ ing by tha aald census a population of leas than tlve hundred thouaaad, but more than flfty thousand, the sum of one thou¬ aand dollars: if III s city or village hav¬ ing by aaid canaua a population a^ flfty thuuaand ur lews, but more thMa seven thuuaand au4 live hundred, the aum mt. •ight hundard doUars: If In a city or vfl- «NI« iMavtac tr aaM oaamm mtmtoiotttm
of aeveri ihetmand and five hundred or leas l^iit more than two thousand and flve hundred, the arm of six hundred and flfty doilnrs; if in n rl;y nr vlllnge hav¬ ing hy said rensus n population of two thousarfd five hiinrlreil or less hut more thnn one thousand, tho sum of live hun¬ dred dollars; provided. Ihat the tnx In a village shail not be less ftian the tax In the territory of the town outside of is ich village, in which town such village or any portion tliereof Is located: If within the hniindaries of n town nnd outstde of « village, tlie population nf whieh towt- oiitside nf a village Is by tbe said rensii.* more thnn seven thousand nnd five hun¬ dred, thn aum ef seven hundred dollars; If In mirh a town outside of a village, the popu'aflon of which tnwn oufsfihi nf a vil. Inge la by said rensiis seven thousand and five hundred or less but more than four thousand, the sum nf six hundred doll-irs; If In surh a town eilside of a village, the population of whirh lown out side of a villnge Is hy said census four thousand or less but more fhnn two thou¬ snnd. the sum of five hundred doilnrs; Ff In any other place the sum of twn tirin dred and flfty doilnrs. The holder of a Iif(uor tnx certlflcate under this subdlvl- .slnn, who Is a duly licensed phnrmnci.-il nnd the rorpointlon. nsso<'lntlon or cojiart- nershlp of which he Is n member Is siib- Jert to the provlslntis of exceptlnn one of seetion thirly. and to the provisions of section thirteen of this chapier.
3. I'pon the business of trafHrklng In liquors by a dul.\ II .-nsed pharroni'lst. whb h liquors rnn he sold only upon thn writien iiresrriptlon of a regularly licens- e<I physician, signed bv such physician, whil h prescription shall state fhe date of the prescription, the name of the person for whom prescribed nnd shnll he pre¬ served by the vendor, pasted In a book kept for thnt purpose and be but onf* nileil. and which liquors shnll not be flnink on the premises where sold, or In nny outbuilding, yard booth er gnrden appertaining thereto or ronnecfed then- with, there Is nasessed an rxi ise tax to be paid liy surh duly lieprised pharmacist or the corporation, Mssocialion or copart- iirrship of which he Is n member, engaged In sucli Iraflic, nnd for each such place where siuh trafllc Is carried on hy such pharmacist, or hy such corporation, as¬ sucialion or copartnership of which he Is a memlier. the sum nf ten dollars for ench exeiso year, or nuv part thereof. The holder of a liquor tux certificate under tills KUhdIvision may sell alcohol to lie used fnr medicinal or mechanical puiiin.'-es. without a prescription. exc« pt during pro- hiliiteil hours .
4. I'pon tue business of trafllcklng In llqmus upon any cnr. steamboat or vr s.sel within this state, wtii'n operated 1 . or tnrnugh territory In .ill or part of which tratllcking In liquor is nnt prohibited un¬ rler flie provisions of tlie liquor tax law. to be drunk on siu ii (,;ir or on any car oonneiteil therewith, nr on sucli steani- hnnt or vessel, or uimn nny boat or b:irKe attached thereto, or cpiinectO'l tliirewitli. there Is assessed a* excise tax. to be paid hy every person etu-'.-med in such traftlc. and for each car. steamboat or vessel. lio.it or barge upon which such trafllc Is carried on. the sum of tnree hundrod and Kcventy-nve dollars. The right of trafllck- iiiK in liquors under .1 iifpior tax eehtifi- c-ite issued under t}iis subdivision ,j>xterids to the entire territory of the state, when such car. st'amhnnt. vessel or barge Is being actually oper.-ited for tbe trans- pnrt.-itioii of passeiig'-rs. and such tralTlck- Ing Is limited to ncticii passengers on such car. steamboat, vessei or barge, but such right of trarruiviiiii in iiqiiors iinikr such a certificate shall not apidy to a .steamboat, vessel or harge on .an Inland lake on whicli a steamboat, vessel or barge has not heen authorized to trafllc in liquors under a liquor tax eertillcate. within one ye.Tr prior to the. jj-ifisage of this act, or to a steamboat, vessel or barge less than ono hundred nnd twenty-flve feet In length.
5. The holder of a liquor tax certlflcate under subdivision tTvo of this section, who is engaged in ihe business of bottling malt liquors, or who liottles the same, and wlm sella such malt ii'iuors at any pla.ce other than tliat stated in such liquor tax cer¬ titicate, in quantities of less tlian live wine pallons. may .sell and deliver from a vehi¬ cle tn the oeeiiiiaiit of <a store or other building nt sucli piace of occiip.-incy, ^:ilt liquors in bottles in a (|iiantity of less than five wine gallons, but of not less than three gallons ('or twenty-four pint bottlesl at n time, provided he shall liave obtained for each vehii-ie from whicli he so sells and delivers a special tax certifi¬ cate permitting such tr.-ifllc from such vehicle. Tliere is assessed for each vehi¬ cle so emplnved an excise liquor tax of ono hundred and ninety dollars. The state commissioner of excise shail prepare and Issue such special liquor tax certifl- I'.ate, as shall be necessary to carry out tho provislona of this subdivision, and such certificate ah.Tll at all times be car¬ ried with each such vehicle, or posted therein or thereon, in such manner na the state commissioner of excise shall direct. No snle or delivery of malt liquor under the provisions of this subdivision shall be permitted in any town in which, under section thirteen of this ihapter. the s.iVe of liquor, under subdivision two of this section. Is prohibited.
t). l'p<m the business of traftlcking In alcohol In quantities of less than flve gul- lone. which alcohol can he sold only be¬ tween the hours of .seven o'clock in the morning and seven o'clock in the evening, on any <lay except Riinday, for use for mechanical, medicinal or scienliflc pur¬ poses, by dealers whij neither keep nor 8€dl any Uquora of any kind other than alcohol, there la assessed an excise tax to be paid by every person engaged In such trafflc', and for each such place where such trafllc is carried on by such persnn, if the same be in a city having by the last st.ite census a population of five hundred thousand or more, the sum of fifty dollars: If in a city having by said census a population of less than flvo hundred thousand, but more than flfty thousand, the sum of forty dollara; If In a city having by said census a population of flfty thousand or less, but more than seven thousand and flve hundred, the sum of thirty dollars; if In a city nr vil- laKe having by said census a population of seven thousand and flve hiindnd or less, but mnre than two thousand and flve hundred, the sum of twenty dollars; if In nny other pluce. the sum of ten dollars No liquor tax oertiflcato Issued undor suh- (1|\ isions three, four, flve, aix or seven of ttils section bImiII be transferred or ns- sip-iied. and no rebate shall he a'lowed or riaid upon the surrender or cancellation ttiereof
7. I'pon the business of trafflc-kiiig in li(|iiora in quuntitles of less than five wine gallons, hut not less than two wine gal¬ lons. In any town, by a grower of fruit therein, or a miuiufacturer of any liquor produced solely therefrom in such town, which ii<|uor can be sold only between tho hours of seven o'clock In the morning nnd seven o'clock In the evening on any day, except Sunday, no part of which shall be drunk on the premises where sold, or In any outbuilding, yard, booth or garden appertaining thc-eto or connected thfcrewlth; and no part of which liquors shull be sold to or lor uny resident of said town except the holder of a liquor lax certilieate under subdivision three of this section. In cube trafflc In liquors there- lii tn be drunk on the premises where sold Is prohibited us the result of a vote on local option pursuant to section thirteen of this chapter, there Is assessed an ex¬ cise tax to be puid by every person engag¬ ed In such traltic, and for each such plu'-e where such trafflc is carried on, the sum uf une hundred dollars for each cz- rlse year or any (lart thereof, during which auch trafflc la carried on, and no liquor tax eertlflcate laaued under thla subdivision shull be transferred or usslgn- *d. and no rebate shall t>e allowed or paid upon the surrender or cancellation thereof.
The tuxes aasessed under this and the ^r«M-e<lliig sulidlvisluiis ot this section stiall to tba ta«aa to Iw mmti ^sSSL.SiiLS^MIk
?^:,>? l".t3S!8yiSSf»WJl?8!T.^jM!BMtl5lHB!EHBIw^-
iter for the je.nr ln-i , i .-ri <- tnuer flr«l>
I nineteen hundred _ ki,d s»vei,ie»':i. or a
J part thereof, and f'o.- ea<;i ; f.ir t::e.eart<'r
I ir a part tliereof exi nd ns ofiiervfa
I :'r'ivldfd In t.,ls act. The taxes assessed
I under tills nn-l the prc'edirig stibd vis nng
I Ol thig seili'in as tiny fxistcd prior to
ihe lime nf the taking efio, t of this net
shall be the t.ixes to be pnid umler Ihis
'hapter foi .anv pnrilon of the .\«'nr r'ior
to (Ictober first, nineteen himdred and
sevei.leeii.
I 7-n Special assessments In the linroughs
I of Queens. It-i hmnnd anil the Hronx. clly
I of New York
n There shall be arsessed nnnually .ipnn the busiress of tr.illlcklng in llf|uor,« under subdivision one of this section, on .-md after (ictober flrst, nineteen huiidred I and seventeen, an exi ise tnx to be pa.(I by every perfinn engiut'd In such trallio, ' and fnr e,-ich place where smh ti:ifn, is ! cirried on by such perpoiiV In the linrcnig; H ! nf (.jueens and llic hm'iud. in tlic c-lt.v of .N'ew Vork. and in that pirt of the bor¬ ough of the lUniix lu such city v.hich v.aa ^ ;niiifxecl the retn subsequent tn January flrst. eighteen hundrerl and nine t.v-live, which shall be cletermiiie,! as fnllows:
II such place be In the borough of Queens In sueii city, there sliill be assees- ed against sin h piace for tiie .vei-r hegh^ ning (Ictober first nineleen hundred and seventeen, an <-x'isi tax ^;leaul bv one- ihlrd t'lan such tax paid uniler the law cs It existed when this m t tnnk fffert, lut In no case shall the said pxi iS" tax for such yea: be less than three liundriil and flfty dnibir--. To ihe tax so assessed fnr the vear leKinniiig rictobir flrst. nino- teen hundred and seventeen, there shall be added In aud fnr each y«-ar tht e.i fle'-, successively, the sum of one hundred dol¬ lara, unlll the Iinnual lax tc, b. ;.:;r;i-:-:.-e i for trafllcklng in liquors under said sub¬ division one of tbia section 'at eaeh plnce in the borough of Queens, cilv nf New York sh.ill equal Ihe sum nf twelve Hun¬ dred dnllars: but there Fhall be iidded to such iii-re.ise nf tax for the List ; e ir nny portion of tlic said sum of one hundred dnll;ira required to make smh tax ecpial the s.-ild sum nf twelve hundred dollars. When tbe lax Imposed in su, h borough as so increased sliall eiiuai tbe aiiiiilal aum of twelve Iiun'liod dollars, the nn¬ nual tax to be thereafter ns.so'^seil for tralTli-klng In liciuurs under surh srlell- visinii at each pluee in s'lcli lio;'niiKn s'i:il| be twelve h'incl:'e I dollars, until mnilllled as prnvided h.v law.
If Biieh pl;iie hi" in tne bcireiiigh nf Hi, h- monrl In sueh ejf.v-, there shall be a.'^se-sel apaiii-q such ii!,-ii-e for the year l,e;_'lnnii,'^ til tober llrst. nineteen hundred jiiui sev- enteeii. an excise fax greater I'V cne-tbii-il fh,m such lax p:Mcl under the liivv ,':s It existed when til's act took i-rrect : lut l;i no case s!i,-ill tlie said excite lax fnr sui ii year be less fli.-in three hundred iiml liltv dollfirs. To Ihl- tax so assessi d for lb., ye:ir beginuiiij- Oetober first, ii'iiotenn hun¬ dred ami sevetiteiii. th'ie si.-ll be addoci in anel for c-n-ii yi-ar thereafter, success¬ ively,.the sum nf one hundred ilnllars. un¬ til the a;ihiial tax to be assessed for trafllcicing In lic|iiors under saiel subdlvi- sioM one of this sect on at each idHie In the boroiigii of Hieli'iiond. cily of New
"i'ork. shall ecjii.-il the sum of e tlinus.-'iid
dollars; but there shall be added to such increase of tax for the lasl yenr .miiv poi- flon nf the s;iiil sum of one buiul-cd cbii- lars reiiulred to make Siieh tax eriiial t!ie said sum of nne thoiisand iloll:rs. When the tax Imposecl in such borough ns so In¬ creased shall eriiial the annual sum of one thou.sand dolhirs. Ihe nnniuil t:ix to bo thereafter assessed for tiiifllc-Uing in Ii'iuors under such subdivision nt e.ach place In such bnmugh sli.'ll be one tbcui- saiiil collars, until modified as provldeel by law.
ff sueh plaee be in that part of tlie borough of the Itronx. eity cf New York, which was annexed lo the s.-i id city by ati act of the le;^islatiire enacted suli."eeiiient to January flr.st, c'ighteen hundreel nnd ninely-flve. flieii, shall be assessed against such place fer the year beginning* Oeto- her flrst." nineteen hundred and seventeen, an excise tax greater by one-third than such tax.paid iiiieier the law as it existed when this ,iet took Effcet. To the tux .so assessed for the vear beginning Oetolu r lirst, nincieoji hundred and seventeen, there shall be acMed in and for eu'-h vear thereafiir. s'u '-cssiveiv. tlie sum of one liundred dollars, until the iiuimal tax to be assessed for tniftlcking in lieiuors un¬ der said sub.iivisiein ono of this section at each place in the above describ.el ter¬ ritory nf the liot-oiigl, nf Hrnnx. citv of New York, shall eciu.il the sum of twelve hundred einlhirs; liut-tl,ere shall be aileb d to Slab increase nf lax for the hist year any portion of the said sum of one hun¬ dred dollars reeiiiired to m.il<e such tnx i''iual the sai,| sum of twelve hundred dollars. When the tax imposed in such territory as sn inireas.-d shall eeiiial the annual sum of twelve hundied dcdliirs, llie annual tax to be thereat ier assessi el for trnflicking In ,lii|iinrs iin.ier such sulidivi¬ slon at each place In smh part of the borough of Hronx so annexed «hall be twelve hunclred dnllars.
After Ihe tax assessed as hereinbefore provided. In the linrciiigh of (Juem.c, in the city of New York, and in that furt nf the bomugh of the Itreuix in such citv which was aiincxid tlieretn siib.scquent t" Janu¬ ary first, eiglileen bundred and ninely-flv,-. upein tbe trafliiking in liiiuciis uiid.q- sub¬ division one nf this section, shall ei|u:il tbe sum of 'twelve hundred dollars, and after such tnx as so aHsisseil in the bor¬ ough of Richrnorid shall eiiiial the sum of one thousand dnllarH, and unless it shall appear upon iiotie-es to be flled with the slale comintfisiniier of excise, in the man ner and uflder the condilinns prnvided In Kubdivislnn s(-ven-li of this sectieui for citie.'i having :i f.ciiiiilaticiii nf less Hi,in flve hundred thousand and more than fifty-live thousand hy the last stale census, which subdivision Is berebv made applicable fnr such purpnse, that the number nf liquor lax certificates to be applied for iiiidiT such siilidivisinn one will not excei-d the ratio (if (Itle for e.-icli flve hundred of popu¬ lation In such beirouk'b. there shall be .add¬ ed «,»ch vear that such cnndiiinn is nnt so shown to exist the aum nf one hundred dollars to the tax iissesm-d uikio the busi¬ ness of tiatllckirig in liqiinrK In such bor¬ ough for such .vear uniler such subdi\ islon. until the total tax assessed upon siu-li busi¬ ness In such bnrough shall be llfteen hun¬ dred dnll.il-f.
Provleled, however, that If it shall ap¬ peur from notices flled with the state com- missinner of excise- as provided ' in Hub- division soveii-b of Ihis seclion. prior to September tirst, nineteen hundred and eighteen, that the nuiiibcr nf liquor tax certillc-ates to be applied for under suh- . division one uf this section in the borougiis of Queens and Kiiliinond In the city of -New York, and in that part of the borough of tbe Hronx in such city'which waa an nexeel iheietn sulisc'iuenl to January first, eighteen hundred and nineiy-f've, will be lesa thaii4he ratio of ona for each live hun¬ dred of pcipulaiion In such borough or part of u borough, there shall be added for «acli ye,-ir sticcessiveiv, beginning OetnlKr llrst, nineteen buiulred and eighteen, tli,' *uiii of flfty dnllars instead of the wuin of Jiie hundred dnllars as l»eieinhefnre pro- trided, until the uiuiual lax to be aHHessed in the iKireii^h of Queens und in the above Je.><cribed territory of tlie boroUKh of the Bronx, oity of -New York, shall equal tho sum of twelve hundred dollurs, and until the aniiuul tax tu be asaeased In the t>oi- ough of Richmond shall equal the aum ot one thouaund dollars.
b. Thera stiall be aaaeaaed annually upcei the trafficking in llq-uyrH under Hubdivlsiuii two of this se<'tlon. lOa and after Octuber flrst, nineteen huntlred and reventet-ii. an excise tax to be jutiti by every person rn gaged in auch traftlc and fur each pluc» wbere such traffic Is carried on by guch person, m the boroughs of Queena and Klchmond In the city of New York and Ui ttiat part of the borough of ths Uronx lu •uch city, which was annexed thereto awl* M<iu«iit to January flrat, slghteeo buttttttA
and nln*ty-<lve, which ghall be determlnad
aa follows:
If such plnce ha In the borough of Queen.* In su< h city, there shnll be as- aessed ngalnst such plare for the year bcglflning October HrsI, nineteen hundred and seventeen, an excise fax greater by one-third than such laxyi*nld under the law na It e-xlsted when IhB" set took effect. but In no case shall the said excise ta;^ for surh yenr be less thnn two hundre'? and flfty dollars To the Inx arrassessed for the vear beginning (ic tober flrst, nine¬ teen hundred and seventeen, there «hall be added In nnd tor earh year thereafter glireesslvely. fhe sum of one hundred dol lars, until the .•inniinl tnx to be «ss«;«"eil for trafTlcklng In llf|unrs under s.ii,l s ib- division two of this section nt each place In fhe borough of Queens, elty of New York, shall ecpinl tbe sum of ope Ihnusand dollars: but there shall be nested lo sin h Incrense of tax fnr the last year nny jior tion of th* said sum of one hundred dol lars required to make such Inx eeinal the anld sum of one ttmiisand dollars \\he i the lax imposed ip such borough ns so Increased shall einial the snniinl sum of one thousnnd doliars, the annual tnx to b,, thereafter asses.^ed for trnflicking In llq- ucra under such subdivision at ench place tn auch horougli shall be one thonsau'l dollara. ,
If such plnce he in the borough of Rich¬ mond In such city, there shall be asaess- •d ngnlnst such plare for tha year begin¬ ning Ortober Trst, nineteen hundred and seventeen, nn exi ise tnx greater by one- third Ihan auch tax paid under fhe Inw as It existed when this act took effeet; hut In no cnsip shall the said exrlse tax f'lr such year tie less than two hundred and flfty dollars To the tax so nssessed fer the yrar beginning October first, nineteen hundred nnd seventeen, there shall be added In and for each year t herenfier, auc- cesslvely. the sum eif one hundred dollar^, until the annual lax to be asse.s.sed fm Iraflicklng In liquors under said subdivi¬ sion two of tbi.-i section at each place in the lioreiuch of Klchmond, elty of New York, sh.ill ec|iial Ihe sum of eight hun dretd dollars, but there ahall lie added tc> aurh Increase of tnx for tbe Inst year any portion of tile said sum of one hundred dollars required to make auch lax equal the said sum of eight hunelred dollars. "When Ihe tnx Imposed in such borougV, BR so Increased sliall equal the nnnual sum ot eight hundred dnllars, tlie annual Ijx to be iliereafler nssessed for trafllcklng In lic|Unrs uiicier such subdivision nt each placo In such borough sliall l>c eight hun dred dcdlacs.
If suc-h place be In that fi.art of the bor- ou;;h of the Iffonx, clly.i-f New Tork, which waa annexed to the :- lid city by an act of the le^'lslature enacted sub.seciueiit to January first, eighteen hundred unci ninety-flve, llieie shall bo H,'»sesse(l against such place for llio year be.j:ipiiiiig Ociober flrst, nineteen hundred nnd seventeen, an excise tax gieabr by one-third tlian siicli tax paid under Ihe law aa it existed when tills act took effect. To the tax so as- .""essed for the year begimiing October flrsi, nineleen hundred and seventeen, there shall be added in and fnr each yciir thereafter, successively, the sum of one htindred dollars, until the annual tnx tn be asscs.'^-d for irafflcking lu lienjors under said subdivision two of thia sec tion at each place in tbe above described territory or the boiougli nf bronx, city of New York, shall eiiual tlie sum of twelve hundred dol¬ lars; but there shall be added to surh In¬ crease of tax for the last .vejir any portion of the aaid sum of one hundred dollars re¬ quired to make such tax ec|ual the said sum of twelve'liiiiidred dollars. "When the tax linpo.><t'd ill such territory as so in¬ creased shnll I qii.xl tho annual aum of twelve hundred dollars, tlie annual tax to be thereafter assessed for trafficking In t'']'i rs under such subdivision nt eacli pl.ace In such part of the borough of Hronx RO niinexed shall bo twelve hundred dol¬ lars. Hut the taxes asses5»ed upon the tnifllrkhip in liquors under suhctivlslon two of thit sectlnn in llie boroui^hs nf Queens and Itlchiii'ind in Ihe clly of New York, nml in that part of the borough of the Hronx In such city which was annexed therelo subse,|iieiit to January first, eluht- een hundred ami ninety-live, under the provisions of Ibis paragraph, shall ni;(t nt any timo be greater than the taxes'is se.ssed In such boroughs or part of horough for trafficking in lieiuors under subdivision one of tills seclion.
c. The cxe ise t.Txcs asse.ssed as herein¬ before providi'd in thia subdivision upnii tho trafllcklng in liquors for the purposes specifled in subdivisions one an(J two of this section, at places In tho boroughs of Queens, Richmond and the Bronx, In the city of New "Yorlc. described in the fore going paragraphs of Ibis subdivision, sh.-iU be the taxes to be paid under this chaiiii r for s.ild traffic nt such places, notwith¬ standing any provisions of this chapier In conflict therewith, excepl as herein olher- wwe expre."*'ly provided.
7-b. Additional taxes in certain citle-.
IFOU, NOTHF.ft.
total number of places for whieh tax rertirtcatea are rn he issued • uch subdivlsl-in during sie h venr. beg ning October first, nineteen hundred ( twerdv. Will txceecl the ratio of one ench flve hundreil of population In city, there ahall be added .to fhe tax •esscd upon the business of trafflrklnf liquors In such elly. under surh vision, for Surh year, tbe further sum one hundred dollars, so thnt there nhi be assessed upnn sueh business for atifl year nnd en'h vear thereafter the sum flfteen hunelred dollsr"
The cnmniissioner of exc Ise shnll, bef'ire .September flfteenth of life year which such niitlres of Intention were sui mitted to him, caii.«e a statement to •¦uhmltted to the certifl<ate issuing offle of the roiinlv- In which surh city is sitt ated. c-ontnining tbe nnmea of the persoll who flleel sueli nntl'C.s and the plae where such persona nre engaged In business of trnflicking In liquors, Ortll cafes smfll be Issued for the vear follnl hig the siihm'asion of such stntement ti the plncrs sperlfled therein.
b III n clly or town, except In the nujihs of tiiieens nnd nirhmond In (lt\ of New Vork. and except In ( part of the borough of the Hronx whli wa.i annexed to such city by an net tbe Ic^gisiature enm ted aiii<aec(tient Janunry first, eighteen hundred and nlr t.v-fl'.e. each holder of a liquor fax certlfl eate. Issued under Ihe provlalona of attl ellvlsinn two of this section for the yai beginning (Ictober llrst. nineteen hundr and seventeen, must, as a condition of I Issuing of such ceetlllcate for the ye( beginning Oc tober ftrst, nineteen hundr and eighteen, tile a written notice wit fho slato commissionor of exrlse on or 1 forn Sepleiiiher flrst, nineteen hundred eiiThteon, In the form prescribed by th enninilssioner, that he li,tends to applj for il ll'iiior tnx certiflcat*^ under said atli division two permitting th© trnflicking lle(unrs at a plnce nained for tho eiisutr year begivining Octolier flrst, nineta hunclred and eighteen. If It sppear froB Ibc notices ot Intention so flled with th stall rntnmi.ssloner of excise thift th iQlal nunilier of places In nny aueh clt| or town, for whirli llijuor tax cirtirttata -ue to he .-'pplied for under s'lch siibdl vision two. for the yenr beginning OctO bor first, nineteen hundred anil eightc vvill exceed tiie ratio of one for eadi tin Iheiu; .iml of the populntlon of surh elty tnvvii. there shall be ndeled to the tnx si-sseil upnn tlie business of trnflleking l|| liqiinrs in sucn city or town under sue subdivision for eaeli year the sum of-on hiiii'Ired ilcillurs. In computing the nuiB^ ber of evrlifleates un.lcr this pnragrapll rei-tillc-nt«4--«'l.ire8 tilling groceries March liftcentli, nineteen lilliidred Mcvenloen, or ceitilicated wholosale llqul dea!i is whose aggregate sales be whol( salo ntiiounled 111 the year ending Sepletl ber Ihlrlietii, iilnetei-n hundred and ell teen, to ten titiies the aKgregnie 8;iles b]^_ retail, to be determined upon InvestiKutlqil by the ceiiuniisaioner of excl.se, siiall be excUnled.
I.,ike notit>K nf intention ahall he fll-.-d with the state commissioner of excise on or before the flrst day of September of caeh year thereafter until the number of certificates is.sued under said subdivision Iwo does O'lt exceed said ratio of one to flve thousand or uulil tl.e tax paid tquala the tax under subdivision one. aid if It shall appear therefrom tbat the totnl number of places in any sucli ei \ or town, for which liquor tax cerliflca i-s nie to be applied for under such siibc vision two. for tlie year heginiiiiig on t. i I'lrat day of October followin.t? tlic filing i ' s ch neitie-cs, will excec'l the ratio of one for each five thousand of tho population of such city or town, according to tho last sta be census, there shall be added each year to the tax assessi^d upon the Wusl- ness ot trafPrUlng .q lleniors In such city or town, lllllier such sil.,livislon. the sum of nne liundreel doihirs: but there shall be aeiileil to such Increase of tax for the last year nny portion of the saicl sum of ona hunelred dollars required in make such t.ix o'ltial to the tax linposeii in such city nr town, under siibilivislon o le. Such addl- tinii.il taxes sh.ill not be Imposed In any- ! such city or town under such subdivision I in nnlF.vear, where It appears from sueh I notices that tlie niimliejr of places for whbh eertificnics are to be applied for IS i less than the r.-itio of one for each flve thousnnd of the population therein, nor i for nny year after the total taxea, Im- i posed upon Ihe biisaie -^ of trafllcklng In I lieiuors under am h sulicllvision together with the ndditionai taxes herein Imposed, shnll eeiuul the taxes imp'ined upon the biiHinesH of IraMlcking In liquors In any such citv or town, under the- provisions of subdivision one of this section.
Th«' eoliiiiiissiiiiier of exc-i.<<e fiinll, on or liefnrc .Sepleinber titteentli of the year In which such notices of iuteiition were sub¬ mitted to him, cause a statement lo ba submited to Ihc ceriillc-iite issuing oflloar nf the county in whicli such clly or town is situated, coiitiilning the names of the persons who filed smh imt Ices and the
r\. In nny cily having a population of less j p|..,i.eH where such per.sons are engaged In
than flve hundred thousand and more than flfty-flve thousand by the laat state cen- Bus, each holder of a liquor tax certlfl rate issued under the provisions of suli¬ divislon one of this Be<tlon for the .vear beginning October flrst, nineteen hundred and seventeen, must, as a condition of the Issuing of such a certlflcate for the year beginning October first, nineteen hundred and eighteen, flie a written notice wilh the Btute (aimmissioner of excise on or before September first, nineteen hundied and eighteen. I., the form prescribed by j been the i-ommlssionei, tii.i. ne miends to ap¬ ply for a liquor tax eertillcate under auch subdivision permitting the trafficking In liquors at n place named for the ensuing year beginning Ociober lirat, nineleen hundreel and eighteen. If It appear from the notices of Intention so filed With the state commissioner of exrlse that the total number of places In nny such city, for which li.|uor lax cePtlflcatea are to be applied for under such subdivision one of this section, for the year beginning (Jclo¬ ber flrst, nineteen hundred and eighteen will exceed the ratio of one for each flve hundred of populutlon In euch city, there shall he added to the tax aasessed upon the businesa of trafficking In liquors In such city under such subdivlHlon for auch year the sum of one hundred dollars, so thut for Buch yeur the total tax so as¬ sessed upon Huch business shall be thir¬ teen hundred dollurs.
In any such city wherein the tax as¬ sessed was so Increased fur the year be¬ ginning October first, nineteen hundred and Eighteen, euch holder of a liquor tax certlflcute. Issued under said aubdWIsion one, shall, on or before September flrat nineteen hundred and nineteen, file with the stute coinniissluner of excise a like notice of hia Intention to apply for a llqiuir tux certlflcate for the same pluce for the ensuing year beginning October flrat, nineteen hundred and nineteen. If It appear from the notices so flled that the
the businesa of trafficking In liquors. Cer¬ tifleates shnll be issued for the year fol¬ lowing the siibrnlssion of such statemenl for the fdaccK spt-. iijed therein.
8.' Kniime ration. When the populntlon of a city or village is not shown by the latest state e-enaiis. it shail be determined for the purposes of this chapter by tbe latest I'niled Stntes cenBus. and If not snown by reason of a change In bound¬ aries or the Incorporation nf a new city village, or by reason cf not having Hcparatel.v enumerated, the atate I c-ommissloiier of excise Is authorlied and j directed. In his dlRcretion, to cause an I enumeration of the Intwibitanta lo t>e taken In such city or village. He may also cause to he taken an enumeration of the inhabitants of any tiamlet or unin¬ corporated village, after flrst having ea¬ tablished a limit or boundary line around such hamlet or iinincnrporated village, within which limit or lioundary line such . eiiuioerution may be taken. Whenever a limit or boundary Mne ahall have beea established amuiid any hamlet or unin¬ corporated village sueh limit or tioundarr line shall be deseribed and certlfled to by the state commissioner of excise and l>e entered of record and become part of the recorda of the atate department of ex¬ cise, and auch limit or lioundary line shall nfit lie changed for a period of flve years aftor the date of ree-nrding tbe same, unless such hamlet or unincorporat¬ ed village become un incorporated village, with corporate limits and boundary lines dirferent from those establlahed hy the stute cummissiuiier of excise, in whtch case sueh newly Incorporated village may be enumerated us hereinbefore provided in thia section. If. since the latest state enumeration wns taken, the boundaries of the city ahall have been changed by the addition of territory not In the same judicial district, sueh annexed territory shall not be eleenied lo be a part of Bi|ch city for the purposes of deterniining tho
total number ef places for which liquor { amount of excise tax asaessed therein by
this e-tiapter; but the inhabitaiita of such annexed territory sliull be enumerated for the purposes uf so determining sut-ti ex- else tux and, except us to the ainount of the excise tax so eletnrmlned, all the pro¬ viaiona of this ehapter ahall be appllsabl* to su(-h annexed territory and the exclae tax aaaesaed In such annexed territorjr shall t>e paid tu the cily to whicli such territory shall have been an¬ nexed. The aaiouiit of exclae isx la jt/ary place Ui this atate shall, until ohanK#d by an enumeration authorised br the state commisaluner pf excise, or by ail iiicreawe ur decrease uf population sImwu by subaequent sUte or I7nlted Htates u«n- sns. be aa provided In aub<llvlslons one,
tax cert Iflcates are to be laaued under such subdivision, during such year be¬ ginning 0<-tober flrst, nineteen hundred and nineteen, will exceed the ratio of one for euch five hundred of ¦ population In surh city, there ahall be added to the tax assessed upon the businesa of tralTlcktni; in liquors In such city, uuder such aub- dlvlslon, for auch year, the further sum of one hundred dollars, ao that for auch year the total tas ao asaeased upon such business shall be fourteen hundred dut¬ ies.
In any guch city wherein the tax as¬ aeased waa ao increased for the year be¬ ginning October flrat, nlneteea hundred and nineteen, eacb holder of a liquor tax
eertiflcate laaued under aald aubdivtaioa | two and alx of this sectlun. for places
one. stiall. on or before Beptaiuber flrat, nineteen hundred and twenty. Ale with tbe stata commissioner of eadaa a like notice of bla Imentlon to apply for a liquor tax oerttflcatk for tbe aune itlaoe for the enauiiig year begtnnlna: Oftobiy irst. nineteen hundred aod twenty. U It
IfTfT frm rr liriii mwm m m
cuntuiiiing the aame pupulatluii. The slate (omotlaalunsr of excise shall Immediately certify the result of an eiiuutaiatlon (ak- «^ by bim under the provlslous of Ibta chaptei U> the treasurer or apeclal dslNity »umral«akiner uf the (xiuniy ur borough la Which tbe tsrfltury ao enMCoeratad |w
M.
