rendered within ninety days after such demand, unless an action for the recovery of the penalties provided for in said bond shall have been begun. All moneys recovered in such actions shall be paid over and accounted for in the same manner as are moneys collected under section nine-a of this chapter.

amended by

ch. 623,

§ 16. Section seventeen of such chapter, as amended by chapter 17, as six hundred and twenty-three of the laws of nineteen hundred and L. 1917, seventeen,10 is made a part of article three thereof, and amended amended. to read as follows:

§ 17. The payment of the tax and issuing of the tax certificate. When the provisions of sections fifteen and sixteen of this chapter have been complied with and the application provided for in section fifteen is found to be correct in form and does not show on the face thereof that the applicant is prohibited from trafficking in liquor under the subdivision of section eight under which he applies, nor at the place where the traffic is to be carried on, and the bond required by section sixteen is found to be correct as to its form and the sureties thereon are approved as sufficient by the county treasurer, or by the special deputy commissioner of excise, if there be one, then upon the payment of the taxes levied under section eight of this chapter the county treasurer of the county, or the special deputy commissioner of excise if there be one shall, at least two days before the commencement of the period for which the tax is paid, or, if the period for which the tax is paid has already commenced, at once prepare and issue to the person making such application and filing such bond and paying such tax, a liquor tax certificate in the form provided for in this chapter, unless it shall appear by a certified copy of the statement of the result of an election held on the question of local option, pursuant to section thirteen of this chapter, in and for the town where the applicant proposes to traffic in liquors under the certificate applied for, or by material facts set forth in a certificate under the hand and seal of the state commissioner of excise, on file in the office of the special deputy commissioner or county treasurer, that the liquor tax certificate applied for cannot be lawfully held by the applicant or at the premises mentioned in the application as the place where traffic in liquors is proposed to be carried on.

10 Previously amended by L. 1910, ch. 494; L. 1913, ch. 168.

18

amended.

817. Section eighteen of such chapter is made a part of article three thereof, and amended to read as follows:

§ 18. Form of liquor tax certificate. The liquor tax certificates shall be furnished by the state commissioner of excise to the several county treasurers, and to the special deputy commissioners, and shall be lithographed or engraved in a suitable manner, on durable paper, and of the following form:

$.

No.

Series of ..... (A suitable device inserted.) Series of.....

STATE OF NEW YORK.

and

Liquor Tax Certificate.

Received from

.the sum of

... dollars for excise tax on

the business of trafficking in liquor under subdivision ...
of section eight of the Liquor Tax Law, the business to be

for the period from the ....

.. day of

.. of 19...

County Treasurer of.......
... County.

Severe penalties are imposed for neglect or refusal to place
and keep this certificate conspicuously in your place of business,
properly framed, as provided by the liquor tax law.
Bection 19.)

(See

-the sum of

-for the period represented by the coupon or coupons hereto

§ 19, as amended

818. Section nineteen of such chapter, as last amended by by L. 1911, chapter four hundred and seven of the laws of nineteen hundred and eleven, is made a part of article three thereof, and amended to read as follows:

ch. 407, amended.

Before commencing or

19. Posting liquor tax certificate. doing any business for the time for which the excise tax is paid and the certificate is given, the said liquor tax certificate shall be inclosed in a suitable wood or metal frame, having a clear glass face and a substantial wood or metal back, so that the whole of said certificate may be seen therein and shall be posted up and at all times displayed in a conspicuous place in the room where the traffic in liquors for which the tax was paid is carried on, so that all persons visiting such place may readily see the same, but if there be a door opening from the street into the room where the traffic in liquors is carried on and a window facing the street upon which such door opens, such certificate shall be displayed in such window, so it may be readily seen from the street. It shall be unlawful for any person holding a liquor tax certificate to post such certificate, or to permit such certificate to be posted upon premises other than those for which such certificate was issued or to which it has been transferred under sections twenty-five or twenty-six of this chapter, or upon premises where traffic in liquors is being carried on by any person other than the holder of such certificate; or to knowingly deface or destroy any liquor tax certificate. Whenever a certificate, issued in accordance with any of the provisions of this chapter, shall be lost or destroyed without fault on the part of the holder thereof or his agents or employees, a duplicate certificate in lieu thereof, under the original statement and bond, may be issued by the state commissioner of excise in his discretion and in accordance with such rules and regulations as he may prescribe. When the holder of a liquor tax certificate under this chapter shall have presented the application and bond as required by sections fifteen and sixteen of this chapter, and paid the tax assessed by this chapter, not less than fifteen days before the time fixed for the expiration of such tax certificate, such holder of such tax certificate may continue to traffic in liquors pending the issue of the tax certificate, until notified in writing, by the officer charged with the duty of issuing such tax certificate, that such tax certificate so applied for will not be issued. If the application is refused the moneys thus paid shall be returned to the applicant within ten days from the receipt

of the same, with said notice, by the said certificate issuing officer. To continue to traffic in liquor after such notice is received is a violation of this law and subjects the person violating to the penalties prescribed for trafficking in liquors without having a liquor tax certificate.

repealed.

§ 20.11 Section twenty of such chapter is hereby repealed. § 20 § 19. Section twenty-one of such chapter, as last amended by s 21, as chapter four hundred and seventy-three of the laws of nineteen amended by hundred and eighteen, 12 is made a part of article three thereof, amended. and amended to read as follows:

§ 21. Corporations, associations, copartnerships or persons who or which shall not traffic in liquors. No corporation, association, copartnership or person mentioned in this section shall traffic in liquors except as herein provided:

1. No person:

a. Who has been or shall be convicted of a felony, or knowingly has in his employ a person who has been so convicted; or

b. Who is under the age of twenty-one years; or

c. Who is not a citizen of the United States and a resident of the state of New York; or

d. Who shall be convicted for a violation of this chapter, until one year from the date of such conviction; or

e. Whose agent or agents shall be twice convicted within a period of two years for a violation of this chapter, until three years from the date of such second conviction.

2. No corporation or association incorporated or organized under the laws of another state or country.

3. No copartnership, unless one or more of the members of such copartnership, owning at least one-half interest in the business thereof, shall be a resident of this state and a citizen of the United States.

4. No person who shall have a liquor tax certificate revoked, without conviction, in a civil proceeding under subdivision two of section twenty-seven of this chapter for a violation of any provision of this chapter, until the expiration of one year from the date of the entry of a final order canceling such certificate.

5. No corporation, association or copartnership which has been or shall be convicted for a violation of this chapter, nor if an officer, member or agent thereof has been or shall be twice con

11 Should read: "§ 18a."

12 Previously amended by L. 1909, ch. 281; L. 1910, ch. 503.

L. 1918,

ch. 473,