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, or if the application be made under subdivision four or five of section eight of this chapter, the state commissioner of excise 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, or unless it shall appear by the report filed pursuant to section thirty-two of this chapter with the special deputy commissioner of excise or county treasurer to whom the application is made that such liquor tax certificate cannot be lawfully granted, or unless it shall appear by a notice duly filed with the certificate issuing officer pursuant to the provisions of subdivision nine or ten of section eight of this chapter that such traffic has been abandoned at the premises described in the application statement, or unless the traffic is prohibited at such premises by virtue of the provisions of subdivision nine or ten of said section eight, in which case the application shall be refused.

If a liquor tax certificate be issued in any town to a person, persons or corporation for the traffic in liquor under subdivision

one of section eight of this chapter, in connection with the business of keeping a hotel for the accommodation of guests during the summer months, such certificate shall only authorize the traffic in liquors at such hotel during the period from May first to October thirty-first, both inclusive, succeeding the issuance of such certifi cate. Such certificate may be issued by the certificate issuing officer of the county in which such town is situated, on application being made therefor and upon the filing of a bond as provided in this chapter, and upon the payment on or before the said first day of May of one-half of the annual tax assessed upon the business of trafficking in liquors in such town under subdivision one of section eight of this chapter. The holder of a certificate so issued shall not be entitled to rebate of any part of the tax so paid upon the surrender or cancellation of such certificate, as provided in section twenty-four of this chapter. The term "summer hotel" when used in this act means a hotel having not less than thirty bedrooms, exclusive of those occupied by the family and servants.

subd. 4, as

L. 1915,

8. Subdivision four of section twenty-three of said chapter 23, thirty-nine of the laws of nineteen hundred and nine, as amended amended by by chapter seven hundred and four of the laws of nineteen hun- ch. 654, dred and ten, chapter six hundred and forty-three of the laws of amended. nineteen hundred and eleven, and chapter six hundred and fiftyfour of the laws of nineteen hundred and fifteen, is hereby amended to read as follows:

which

permitted.

4. In any premises or in any yard, booth, garden or other place Places in appertaining thereto or connected therewith which any person traffic not while the holder of a liquor tax certificate issued for said premises, or his agent, had suffered or permitted to become disorderly or in which such person had suffered or permitted any gambling, or in any premises which have or had any opening or means of entrance or passageway for persons or things between such premises and any other room or place which any such person whosoever has suffered or permitted to become disorderly or in which any gambling has been suffered or permitted, by reason of which offense or offenses any liquor tax certificate has been revoked or any such person has been convicted of a violation of the provisions of clause e of section thirty of this chapter relating to gambling or disorder, or of section eleven hundred and forty-six or any section of article eighty-eight of the penal law, until one year from

Subd. 4 was not amended or otherwise affected by L. 1910, ch. 704, or L. 1911, ch. 643.

$ 24,
subd. 1, as

L. 1910,

the date of the entry of the order revoking a certificate or the judgment of conviction for such violation, notwithstanding at the time of any such conviction there be an unexpired liquor tax certificate issued for said premises not forfeited by reason of such conviction or notwithstanding at the time of such revocation or conviction the said premises be not certificated for traffic in liquors; provided that the said period of one year shall be computed from the date of the actual discontinuance of the traffic in liquors at the premises by reason of any such revocation or conviction, and any period of time subsequent to such revocation or conviction during which such traffic is not discontinued, whether by reason of the existence of a stay or injunction order or the pendency of any action or proceeding, or otherwise, shall not be deemed a part or portion of the said period of one year; provided further that if after the discontinuance of the sale of liquor at any premises for a period of one year because of the provisions of this section, the sale of liquors is resumed at said premises under a right of traffic transferred thereto, it shall not be necessary to renew consents previously obtained and filed under subdivision eight of section fifteen of this chapter.

§ 9. Subdivision one of section twenty-four of said chapter amended by thirty-nine of the laws of nineteen hundred and nine, as amended by chapter five hundred and three of the laws of nineteen hundred and ten, and by chapter four hundred and eight of the laws of nineteen hundred and eleven, is hereby amended to read as follows:

ch. 503, and

L. 1911, ch. 408, amended.

24. Surrender and cancellation of liquor tax certificates; payment of rebates; notice to police officials. 1. If a person holding a liquor tax certificate and authorized to sell liquors under the provisions of this chapter, against whom no complaint, prosecution, action or proceeding is pending on account of any violation thereof, and who shall not have violated any provision of this chapter during the excise year for which such certificate was issued, shall voluntarily, and before arrest or indictment for a violation of this chapter, cease to traffic in liquors during the term for which the tax is paid under such certificate, such person or his duly authorized attorney may surrender such tax certificate to the officer who issued the same or to his successor in office provided that such tax certificate shall have at least one month to run at the time of such surrender; and provided that no rebate shall be allowed or paid upon the surrender and cancellation of a certificate issued under subdivisions three, five, six or seven of

section eight of this chapter, nor upon the surrender and cancellation of a certificate issued under subdivision one of such section for trafficking in liquors in connection with the business of keeping a hotel, other than a hotel containing less than one hundred bedrooms, exclusive of those occupied by the family and servants, in cities of the first and second classes, or a hotel containing less than thirty of such bedrooms in cities of the third class, without the consent in writing, duly executed and acknowledged, to such surrender or cancellation, of the owner of such hotel, and provided further, that the rebate thereon shall be computed for full months, less fifteen dollars, on any certificate issued under this chapter, in an amount equal to the tax for the balance of the excise year, commencing with the first day of the month succeeding the one in which such certificate is surrendered, unless such surrender be on the first day of the month; and at the same time shall present to such officer a verified petition setting forth all facts required to be shown upon such application; and, except in the case of a certificate issued under subdivision four of section eight of this chapter, a consent in writing duly executed and acknowledged by any person to whom such certificate may have been transferred or assigned as collateral security for moneys loaned or any other obligation incurred. Said officer shall thereupon compute the amount of rebate then due on said certificate for the unexpired term thereof, and shall execute duplicate receipts therefor showing the name of the person to whom such certificate was issued, the number thereof, date when issued, amount of tax paid therefor, and the date when surrendered for cancellation, together with the amount of rebate due thereon at such date as computed by him, the name of the person entitled to receive the rebate, the locality liable for one-half of such rebate, and the name and title of the fiscal officer thereof. One of such receipts said officer shall deliver to the person entitled thereto, and the other of such receipts he shall immediately transmit, with the surrendered certificate and the petition for the cancellation thereof, to the state commissioner of excise. In case of the surrender or cancellation of a liquor tax certificate as above provided, the place for which such certificate was issued shall be deemed abandoned as a place for the sale of liquors and the privilege of a renewal of the liquor tax certificate for such place shall be deemed to be waived. If within thirty days from the date of the receipt of such certificate by the

state commissioner of excise, the person surrendering such certificate shall be arrested or indicted for a violation of this chapter, or proceedings shall be instituted for the cancellation of such certificate, or an action shall be commenced against him for penalties, such petition shall not be granted until the final determination of such proceedings or action; and if the said petitioner be convicted, or said action or proceedings be determined against him, said certificate shall be canceled and all rebate thereon shall be forfeited. If the holder of said certificate, authorized to sell liquors under the provisions of this chapter, shall have ceased to traffic in liquors upon the surrender of said certificate and no complaint, prosecution, action or proceeding shall be pending against him on account of any violation of this chapter and he shall not have violated any provision of this chapter during the excise year for which such certificate was issued, the state commissioner of excise shall prepare two orders for the payment of such rebate, one order for the one-half thereof, directed to the state treasurer, to be paid by him, on the certificate of the comptroller, and one order for the one-half of such rebate, directed to the fiscal officer of the proper locality, to be paid by such fiscal officer out of any excise or other moneys of such locality applicable thereto. If he have no such moneys of such locality in his possession or under his control, then the said fiscal officer shall at once borrow enough money upon the credit of the locality, and he is hereby authorized so to do, to pay said order, and shall pay the same. The money so borrowed shall be a lawful claim against such locality, to be paid as are other legal claims. The aforesaid orders, or the order on the said fiscal officer and the check of the state treasurer for said one-half of such rebate moneys, shall be transmitted to the officer who issued such canceled certificate, or to his successor in office, to be delivered to the holder of the duplicate receipt upon the surrender of such receipt, which receipt shall be immediately transmitted to the said state commissioner. Any rebate moneys due on the cancellation of certificates issued by the state commissioner of excise under subdivision four of section eight of this chapter shall be paid by the state treasurer from any moneys applicable thereto, on the certificate or check of the state commissioner of excise, countersigned by the comptroller. If a corporation, association or copartnership holding a liquor tax certificate shall be dissolved, or a receiver or assignee be appointed therefor or a receiver, assignee or committee of the property of a person holding a liquor