New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1896-09-23
CLUBS AND THE RAINES la W.
COMMISSIONER LYMAN HOLDS THAT
THEY MUST BE LICENSED.
HE INCLUDES NOT ONLY THE CLUBS THAT WERE
FORMED TO EvADE THE NEW LAW.


But ALI. OTHERS AS WELL.
Albany. Sept. 22.-Social clubs and clubs which
have been formed TO evade the provisions of the
Ralncs Liquor Tax law In the opinion OF the
State Excise Department must take out a license
to sell liquor Hundreds of clubs all over the
State but especially in New-York. Brooklyn and
Buffalo have been formed since last May TO
evade the Raines law regards the payment Of
a tax. State Excise Commissioner Lyman to-day
wrote opinion, In which he holds that all such
clubs, as well as clubs incorporated before the
Raines law went into operation. must take out
liquor-tax certificates. The opinion is written in
response to a letter requesting the Department s
decision on this question from Albert r. Genet.
Of Sing Sing who is connected with the Mount
Pleasant Field Club. in Westchester County.
Most OF the clubs have been severely disre-
garding the Raines law, believing that under
the decision of the Cour. of Appeals in the
Adelphi Club they are not taxable for
selling or distributing liquor among their own
members. But Mr. Lyman thinks the Adelphi
Club decision does not apply to the Ranes law,
as 1t was an opinion on the terms Of the Excise
law Of 1892
In his opinion Commissioner Lyman says:
In reply TO your communication. beg leave to
state that the question Of the duty or cluD sucn
me Mount Pleasant Field Club 70 apply for ana oo-
tain liquor certificate authorizing them 10
traffic In liquors, where said club sells liquors 10 us
members noe has not been duly considered by any cour
knowledge. An effort was made some months since
club in the interior of the State, acting In collision
with County Treasurer and without the knowieuse
ca ton upon the question whether clubs may lawfully
sell liquor 10 their members without applying Ior
sened conspicuous of the non -presenta-
ton to the court OF existing facts which are especial
would have required a Determination by the court
TIA, the club In question rackIng IN aIOgs ,R
provisions OF the Liquor Tax Law by engaging IN the
qaor tax of g
precedent for any purpose and Is not controlling
I am informed that the Mount Pleasant Field Club
Is corporate body, organized under and in pursu-
York passed Nav H. 1893 entitled An Act for the
Incorporation OF Societies Clubs for Certain Pur,
amendatory thereof and supplementary thereto ana
that the object for Which sad cmn nd Was and 10
promote physical culture ana Social "''e''ou' sc
In Your Communication you state that said Mount
Pleasant Field Club sells hquor to Its memoerSs , Al
and obtained liquor tax certificate authorizing It
traffic in liquors, then It Is undonoedy violaI,ng ar
sons participating in the commission OF sucn uhiaM
m act are according TO 'nf % & IaoT
Fl FAX ,hf law qg0p tai 1% provide FOR ssSns liquor
oors and II they are also expressly mentioned in the
nct nc amenabc to the pains and penalties provided
for traicking In liquors without liquor tax cer'h-
wel-considered case on the question at bar is
District OF Columbia entitled The Army oa anH M Nay d
club VS. The District o. Columbia" decided Nay ~
cited nterpres prohbory pEovsGSns S rn
the sale Of If liquors proSSory nG q
the Lguor Tax law OF the state Of New,Yor the
concison there reached is entitled TO great respect
Permit mo 10 quote a portion OF the declsloh OF me
court which might with eana pb pt3ptsy IN nresent 70
me for consideration and which IS en,.reH III eo"
formy with the xsTs OF ms conpeded that 1t is
,orson within The contemplation OF the act. The
corporation purchases the m9mptS ~ ' is an inde
nendent entity separate and distinct from the nat
ural persons who compose It's members: us prop n
and only in a limited and conditional sense In con- con-
templa ton OF equity. The individual members only
n Gcl,ver does the title pass out Of the cor
poraton and vest II trc meinDer ora,top OF rn e.
S. fnr which il may sue him II he fails to pay
Uere we have all the elements Of legal sale and
r,v bought bv a fund contributed by individuals
10 be divided among them In proportion 10 IN" III.
amounts by each conri9nied W sncb S dist ribnt,on
even could be made In small quantties 10 o u uN m
the premises na GrsCn non bsness Dn s
nmrpose Of convenience and without single view
10 n1rnGt does not affect the question. Nor can 1t
ho Influenced by the admitted fact that the gen
era purposes and objects or TIE cluo are , OF "a a
10 hona ade members and guests Is but mere
incident TO the cultivation Of social relations among
members that forms but one OF those objects The
nrine on sale is fixed so 10 cover the estimated
ccost of purchase handling. distribution and so
rn6t here NAV be goes into the treasury Of the
Club for the general benefit and nures in many
10 NOT as well as who do participate in the dis
tribution Of the liquors purchased by the club"