The relator was a real estate broker who practiced his trade in the city of Troy, N. Y. In September, 1919, he sold his business together with his office fixtures and furniture to James F. Johnson and Clyde W. Heer. The purchasers have ever since conducted a real estate brokerage in the city of Troy under the name of Johnson & Heer. The agreement of sale was in writing, and by one of its terms the relator obligated himself not to conduct a real estate business in Troy so long as Johnson & Heer should continue in the business. Notwithstanding this term of the agreement the relator continued to act as a real estate broker and to conduct business under his individual name in the same city as formerly. In May, 1923, Johnson & Heer made a petition which they filed with the State Tax Commission. The petition set forth the fact that there had been issued to the relator by the State Tax Commission, on or about the 19th day of December, 1922, a license to act as a real estate broker in the city of Troy. It further set forth the terms of sale by which the relator had disposed of his business to the petitioners, and the fact that the relator had continued to act as a real estate broker. It prayed the State Tax Commission to revoke the license theretofore issued to the relator. Article 12-A of the Real Property Law, newly added by chapter 672 of the Laws of 1922, forbade any person from acting as a real estate broker without having first procured a license therefor from the State Tax Commission. It further provided that the license issued should constitute authority to act as a real estate broker no longer than the thirtieth day of September following the date of the issuing of the license. It provided further for annual renewals of the license upon payment of the annual fees. It contained the following:
The determination of the State Tax Commission should be affirmed, with costs.
Determination unanimously confirmed, with fifty dollars costs and disbursements.
