58 N.Y.S. 959 | N.Y. Sup. Ct. | 1899
The relators, as hotel proprietors in their respective downs in the several counties above named, have made applications for liquor tax certificates under subdivision 1 of section 11 of 'the Liquor Tax Act (Laws of 1896, chap. 112). It is conceded that they have complied with the formalities of the statute, which, ■by its terms, must precede or accompany the application. The ■several county treasurers have refused to issue such certificates upon the ground that a majority of the qualified electors of the ■several towns in which the relators reside have, pursuant to the provisions of section 16 of said Liquor Tax Act, voted against the ■sale of liquors in their respective towns.
The information upon which these refusals of the respondents ■are based is contained in the statements of the town clerks of the respective towns above named, of which the following is a sample •copy:
“ Statement of the vote of the town of Parma, on Local Option, at the annual meeting, held in said town, March 7, 1899:
“ Question No. 1. No. voting ‘Yes’, 33; ‘No’, 258; blank, :386.
“Question No. 2. No. voting ‘Yes’, 38; ‘No’,.297; blank, :306.
*362 “Question No.. 3. No. voting ‘Tes’, 80; ‘No’, 264; blank; 295.
“Question No. 4. No. voting ‘Yes’, 269; ‘No’, 314; blank, 66.
“ Dated March 10, 1899.
“ Henry Burton,
“ Town Clerk”
It is conceded that the town clerks of the respective towns above named have filed with the treasurers of the. respective counties above named such statements in attempted compliance with the provisions of subdivision 4 of section 16 of the Liquor Tax Act. The first question which arises in these proceedings is whether the filing of the statements above set forth is a compliance with the provisions of said subdivision and section, which are as follows:
“ 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 elections are required to be filed by the election law, with the county treasurer of the county * * * and no liquor tax certificate shall thereafter be issued by such officers, etc.” The meaning of the language just quoted is made plain by reference to the preceding sentences of- the same subdivision which' require that whenever the question of local option ' is submitted to the electors of a town “ a return of the votes so cast and counted shall be made as provided by law.” This language clearly refers to the. statement of the result which the election officers are required to make under the-election laws.
The methods of procedure enjoined by the election law, as well as the precise and unequivocal language of said subdivision 4 of section 16 of the Liquor Tax Act clearly indicate, therefore, that the town clerk’s duty is to file with the county treasurer a “ certified copy of the statement of the result of the vote ”, and not his .own statement of such result. That the statements filed by the respective town clerks above named, with the respective county treasurers above named, are the statements of said clerks instead of certified copies of “ the statement ” which must be made, under the election law, is too obvious for serious argument.
It follows as a logical sequence that there has been no substantial compliance with the law requiring “ a certified copy of the statement of the result of the vote ” to be filed with the county
This is equally true whether the provision requiring such filing be treated as mandatory or merely directory. In either event all that remains to be done is to compel the town clerk to file such a statement as the law requires. Then the voice of the people will be as regularly and legally expressed as-though it had been properly done in the first instance. It is, however, urged on behalf of the relators that until this is done the duty of the county treasurer, as well as of the court, is to see that the liquor tax certifi
In the view which I entertain of these proceedings the. legality of the elections in. which the vote upon the liquor question was taken in the towns, above named cannot be determined herein. That portion of subdivision 1 of section 28 of the Liquor Tax Act, which directs the judge or justice to determine upon the hearing under a writ of certiorari, whether an application for a liquor tax certificate has been denied by a county treasurer without good and valid reasons therefor, and requiring such judge or justice to make an order commanding such treasurer to issue such a liquor tax certificate where it has been improperly denied, refers- only to such evidence of the result of a vote upon the question of local option as will enable the judge or justice to decide whether the county treasurer* upon the facts shown by the record before him, has complied with, the statute.
■ The question whether the vote Was legally taken or not is, entirely collateral to the issue in these proceedings. The. legality of stich vote must be tested in a direct proceeding in which the court has power to look behind the record and decide according, to the facts, upon any essential question.. I am not Unmindful of the apparent anomaly-presented-by . the séemingly inconsistent decision that although the town clerks above named have not filed the statement, which is the only official notice to a county treasurer that the electors of a town have declared against' the sale of liquor, a county treasurer- may -refuse to issue a liquor tax certificate upon
Let orders be entered in the several cases above entitled, directing the respective county treasurers to issue to the respective relators liquor tax certificates, pursuant to the respective applications made by them, unless within five days from the entry of such orders the respective town clerks above referred to shall file with said respective county treasurers “ a certified copy of the statements of the result of the vote,” as required by said subdivision 4 of said section 16 of said Liquor Tax Act. No costs of these proceedings to either of the parties.
Ordered accordingly.