state commissioner of excise and be entered of record and become part of the records of the state department of excise, and such limit or boundary line shall not be changed for a period of five years after the date of recording the same, except such hamlet or unincorporated village become an incorporated village with corporate limits and boundary lines different from those established by the state commissioner of excise, in which case such newly incorporated village may be enumerated as hereinbefore provided in this section. If, since the latest state enumeration was taken, the boundaries of a city shall have been changed by the addition of territory not in the same judicial district, such annexed territory shall not be deemed to be a part of such city for the purposes of determining the amount of excise tax assessed therein by this act; but the inhabitants of such annexed territory shall be enumerated for purposes of so determining such excise tax and, except as to the amount of the excise tax so determined, all the provisions of this act shall be applicable to such annexed territory and the excise tax assessed in such annexed territory shall be paid to the city to which such territory shall have been annexed. The excise tax assessed in each place enumerated under this subdivision shall be the same as that provided in subdivisions one, two, three and six of this section, for places containing the same population.

§ 7. Section thirteen of the said chapter is hereby amended so as to read as follows:

13. Officers to whom the tax is to be paid and how distributed. The taxes assessed and all fines and penalties incurred under this act in counties containing a city of the first class shall be collected by and paid to the special deputy commissioner for such county, and in all other counties by and to the county treasurer of the county in which the traffic is carried on, except that the taxes assessed under subdivisions four and five of section eleven of this act, and all fines and penalties in connection therewith, shall be collected by and paid to the state commissioner of excise and by him to the state treasurer. One-third of the revenues resulting from taxes, fines and penalties under the provisions of this act, less the amount allowed for collecting the same, shall be paid by the county treasurer, and by the several special deputy commissioners receiving the same within ten days from the receipt thereof, to the treasurer of the state of New York, to the credit of the general fund, as a part of the general tax revenue of the state and shall be appropriated to the payment of the current general expenses of the state and the remaining two-thirds thereof, less the amount allowed for collecting the same, shall belong to the town or city in which the traffic was carried on from which the revenues were received, and shall be paid to the county treasurer of such county, and by the special deputy commissioners to the supervisor of such town, or to

the treasurer or fiscal officer of such city, within ten days from the receipt thereof. At the time of making such payment the special deputy commissioner or county treasurer shall furnish to the officer of such city or town to whom such payment is made a written statement under oath stating when such money was received and from whom received; and that the statement includes all the moneys received to a date named in such statement. Such revenues shall be appropriated and expended by such town or city, in such manner as is now or may hereafter be provided by law for the appropriation and expenditure of sums received for excise licenses, or in such other manner as may hereafter be provided by law; and any portion of such revenues not otherwise specifically appropriated by law may be applied to the ordinary expenses of the city or town. Any special deputy commissioner or county treasurer who shall neglect or refuse to apportion and pay over such moneys, as above provided, shall, in addition to the fines and penalties otherwise provided in this act, be liable to a penalty of fifty dollars for each and every offense, to be recovered in an action by the officer entitled to receive such excise moneys, brought by such officer in the name of the city or town entitled thereto, with costs, in addition to the money unlawfully withheld; and if any special deputy commissioner or county treasurer shall willfully make and verify a false statement under this section, he shall be guilty of perjury.

§ 8. Section fifteen of the said chapter is hereby amended so as to read as follows:

§ 15. Books and blanks to be furnished by the state commissioner of excise.- Immediately upon the passage of this act the state commissioner of excise shall cause to be prepared the necessary books for his office and shall also cause to be prepared and furnish to each special deputy commissioner and to each county treasurer in counties not containing a city of the first class, the necessary and proper books of record, and books in which accounts shall be kept of all taxes, or other moneys accruing and collected under the provisions of this act, and the necessary blanks for reports, and the blanks necessary for the application for liquor tax certificates, and the blank bonds and liquor tax certificates provided for in this act, which books, blanks and certificates shall be uniform throughout the state. Such books of record and account and all reports, applications and bonds, when filed, shall be public records. The necessary expenses of preparing such books and blanks and certificates shall be paid out of the treasury of the state from any funds not otherwise appropriated. He shall furnish to each county treasurer in counties not containing a city of the first class, and to each special deputy commissioner, who shall keep the same, a record book showing the following facts:

1. The name of each corporation, association, copartnership or

person upon which or whom a tax is assessed under the provisions of this act.

2. The name of each corporation, association, copartnership or person paying a tax under the provisions of this act.

3. The name of each corporation, association, copartnership or person to which, or to whom, a certificate of the payment of such tax is issued.

4. Under which of the subdivisions of section eleven of this act such certificate of the payment of such tax is issued.

5. The date when such tax is assessed and the date of the commencement of the term for which issued.

6. The term for which such certificate is issued and the date of the ending thereof.

7. The amount of the tax assessed.

8. The amount of tax paid.

9. The date when paid.

10. The location of the premises where the traffic is carried on. 11. The name and residence of each surety or corporation on the bond of the corporation, association, copartnership or person to whom the tax certificate is issued.

12. The amount of each fine or penalty and the costs if any. 13. The amount collected.

14. The amount of the expenses of such collection.

15. The date of the surrender or cancellation of any tax certificate and the cause therefor.

16. The amount of tax refunded, if any, upon such surrender or cancellation.

17. Said special deputy commissioner or county treasurer shall keep a separate and distinct account of all excise moneys received and paid over by him; and if such moneys shall be deposited in a bank or other depository, they shall be kept in a separate account, in the official name of such officer, and shall also be entitled Liquor tax moneys." Such officer shall also keep all such books of account and in such form as the state commissioner of excise shall provide and direct, and shall render to such commissioner such reports and exhibit such records, accounts and vouchers as he may from time to time require, which reports shall be verified if the state commissioner shall so direct. The willful making of a false statement under oath in any such report shall be perjury, and in addition thereto shall subject the person guilty to the penalty and punishment prescribed in section thirty-eight of this

act.

9. Section sixteen of the said chapter is hereby amended so as to read as follows:

16. Local option, to determine whether liquors shall be sold under the provisions of this act. In order to ascertain

S

the will of the qualified electors of each town, it shall be the duty of each officer of a town charged by the election law, or by any special act relating to election in any town, with the duty of preparing official ballots, to have prepared at the time fixed by law for preparing the ballots for the annual town meeting occurring next after March twenty-third, eighteen hundred and ninetysix, the ballots required by the election law for voting upon any constitutional amendment, proposition or question, in the form and of the number required by the election law. Upon the face of the ballot to be voted at such town meeting, by all persons who may legally vote thereat, shall be printed the following ques tions submitted:

1. Selling liquor to be drunk on the premises where sold.— Shall any corporation, association, copartnership or person be authorized to traffic in liquors under the provisions of subdivision one of section eleven of the liquor tax law in (here insert the name of the town)?

2. Selling liquor not to be drunk on the premises where sold.Shall any corporation, association, copartnership or person be authorized to traffic in liquor under the provisions of subdivision two of section eleven of the liquor tax law in (here insert the name of the town)?

3. Selling liquor as a pharmacist on a physician's prescription - Shall any corporation, association, copartnership or person be authorized to traffic in liquor under the provisions of subdivision three of section eleven of the liquor tax law in (here insert the name of the town)?

4. Selling liquor by hotelkeepers. Shall any corporation, association, copartnership or person be authorized to traffic in liquors under subdivision one of section eleven of the liquor tax law, but only in connection with the business of keeping a hotel in (here insert the name of the town), if the majority of the votes cast on the first question submitted are in the negative? At such town meeting, the several questions may be voted upon by the electors who may legally vote thereat. A return of the votes so cast and counted shall be made as provided by law, and if the majority of the votes shall be in the negative on either of such questions, no corporation, association, copartnership or person shall thereafter so traffic in liquors or apply for or receive a liquor tax certificate under the subdivision or subdivisions of section eleven, upon which the majority of the votes have been east in the negative, that is against so authorizing the traffic in liquors within such town, but if the majority of the votes cast on the fourth question submitted are in the affirmative, and a majority of the votes cast on the first question submitted are in the negative, a liquor tax certificate may be granted under subdivision one of Vol. I 28

section eleven to the keepers of hotels who may traffic in liquor to be drunk in the hotel and off the premises, though the majority of the votes cast on the second question submitted are in the negative. If the majority of the votes cast on the second question submitted shall be in the affirmative, the holder of a liquor tax certificate under subdivision two of section eleven, who is a pharmacist, shall not sell as a pharmacist if the majority of the votes cast on the third question submitted are in the negative. Such action shall not, however, shorten the term for which any liquor tax certificate may have been given under the provisions of this act, nor affect the rights of any person thereunder. The same questions shall be again submitted in the same way at the annual town meeting held in every second year thereafter, provided the electors of the town to the number of ten per centum of votes cast at the next preceding general election shall, by written petition, signed and acknowledged by such electors before a notary public or other person authorized to take acknowledgments or administer oaths and duly filed with the officer charged with the duty of furnishing ballots for the election, request such submission. If for any reason the four propositions provided to be submitted. herein to the electors of a town shall not have been properly submitted at such annual town meeting, such propositions shall be submitted at a special town meeting duly called, and in such case the time for the resubmission of such propositions shall be reckoned from the date of holding the regular town meeting at which they should have been submitted. A certified copy of the statement of the result of the vote, upon each of such questions submitted, shall, immediately after such submission thereof be filed by the town clerk or other officer with whom returns of town meetings are required to be filed by the election law, with the county treasurer of the county, and with the special deputy commissioner for counties containing a city of the first class, which also contains a town, and no liquor tax certificate shall thereafter be issued by such officers to any corporation, association, copartnership or person to traffic in liquor in said town under such subdivision of section eleven of this act upon which a majority of the votes may have been cast in the negative, except as otherwise provided in this act. It is further provided that in any town in which at the time this act shall become a law there is no license, it shall not be lawful for the county treasurer, or special deputy commissioner to issue any liquor tax certificate provided for by this act, until such town shall have voted upon the questions provided to be submitted by this section, and then to issue such liquor tax certificate only, as may be in accordance with the vote of a majority of the electors on the questions submitted.

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