This proceeding to revoke and to cancel a liquor tax certificate was begun by an order to show cause,' granted on October 28, 1902. The holder refused either to appear or to file answer, but moved to dismiss on the unconstitutionalty of subdivision 2 of section 28 of the Liquor Tax Law (Laws of 1896, chap. 112, as amd. by Laws of 1901, chap. 640). The Special Term, upon the moving papers, revoked and canceled the certificate. We reversed the order, but remitted the proceeding to the Special Term for further action in accordance with the law. (Matter of Cullinan [Kray Certificate] 82 App. Div. 445.) The Special Term, upon the remittitur and .upon notice to the attorney appearing specially for the holder, ana
Section 28 of chapter 112 of the Laws of 1896 provided that on the return day specified in the order the justice or court should hear the proofs, that testimony might be taken, or that a referee, who should report the evidence to. the justice or court, might be appointed for that purpose, and that if the justice or court was 'satisfied that the material statements in the application of the holder of such certificate■ were false, or that “the holder of such certificate is not entitled to hold such certificate,” an order should be granted revoking and canceling it. Chapter 312 of the Laws of 1897 amended section 28, but not in respect to this part of the procedure, but chapter 367 of the Laws of 1900 and chapter 640 of the Laws of 1901 amended subdivision 2 of said section 28 so that it reads: “ On the day specified in such order, the justice, judge or court before whom the same is returnable shall grant such order revoking and- cancelling the said liquor tax certificate, unless the holder of said liquor tax certificate shall present and file a verified answer to said petition, which answer denies each and every violation of the Liquor Tax Law alleged in the petition and raises an issue as to any of the facts material to the granting of such order, in which event the said justice, judge or court shall hear the proofs of the parties and may, if deemed necessary or proper, take testimony in relation to the allegations of the petition or answer, or appoint a1 referee to take proofs in relation thereto, and report the evidence to such justice, judge or court without opinion.” Our judgment, reported in 82 Appellate Division, 445, is based upon the proposition that the Legislature could not dispense with the necessary allegations and proof of the facts of the offense by enacting virtually that no proof need be made by the State unless the alleged violator denied the charges under oath.
The Legislature, by the amendments of 1900 and 1901, did not
In any event we have held in Matter of Cullinan ( Watson Certificate) (93 App. Div. 540) that the court had inherent power to order a reference in such proceedings.
The orders must be affirmed, with costs and disbursements.
All concurred.
Orders affirmed, with ten dollars costs and disbursements.
