New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1896-07-21
A LIQUOR TAX DECISION.
JUSTICE OSBORNE's I-NDrRsr.Nn1xc or,
WHAT THE LEGISLATURE
INTENDED
EXCISE LICENSES DIE WITH THE ABANDONMENT
OF a PLACE WHERE LIQUOR HAS BEEN
SOLD ACCORDING TO THIS RULING


OF A PLACE WHERE LIQUOR HAS BEEN
SOLD. ACCORDING TO THIS RULING.
an important decision was handed down yesterday
afternoon oy Justice Osborne. Of the Supreme Court
Ahec'ins the administration of the law governing
tue issuance OF licenses TO saloons. The matter
came up on petition FOR the revocation and cancel
iauoh OF the Equor-tax certificate granted 10 Adoph
Samuely for the place at No los ITnion-ave These
premises were originally used as a saloon by man
named Basler and they remained vaca mt for few
moh'hs after he left them. Then Samuely came in
ana certificate was issued TO him The petition for
revocation was made the ground that the saloon
came within the provision Of the 2D feet law.
Samueiy Claimed that the place had been a saloon
lie" months before, that law did apply. Justice
osborne. In granting the petition for the revocation
Of the certificate. said:
,.o Inc petitioner here seeks to have certificate re-
Noked anc cancelled on the ground that there were
buildings occupied exclusively dwellings within
had not OF ona ana maj thls Tppca h
owners Of such buildings. as provided By the Liquor
The language Of this law to issuing liquor-tax
certificates to permit the traffic in Liquors within 2Go
for dwelling or dwellings, is substantially the
same In the excise law of 1892. In the law OF
1896 1t is provided that consents of two-hrds of the
place where the trafc in ouor is 10 be carried on
Snail trsT he obtaIn~d "exceot thai such consens
shall not be required In cases where such tra1c in
LIQUOR is actually lawfully carried on IN said b prem sn
takes Effect The prohibition in the law of 1892 for
bade the granting Of license TO sell liquor In any
building within 200 feet OF church or schoolhouse
and for which license does not exist at the time Ok
the passage of this act This section OF the excise
law has been construed by the Court of Appeals
when IL held that when the llcensee who was then
established when the law took effect abandoned the
business the prohibition became absolute as TO all
applicants. -
think that the reasoning by which the Court o,
Appeals arrived at its conclusion IS equally applca-
bic in constituting this case. The object sought 70 he
The carrying on or the nQuOr
business within 200 feet of buildings occupied ex-
clusively as dwellings without the consent or two
thirls Of the owners thereof and while the purpose
OF the Legislature 10 protect parties estapnsheo
in business within the prescribed limit al the tifne
when the act took effect such protection was only
Intended for those parties who were then actuaiiy
established In business within the prescrbeo limits
When those Darties aba ndoned such business loca-
ZION no right or franchise remained in the premises
themselves but the prohibition became absoIute az
80 -, new annlicants in the absence OF the stat
,,torv consent To hold otherwise would nave an
erec, different from what the Legislature plaliLy
Intended The prayer Of the petitioner must DC
nj cd