where traffic was authorized to be carried on. At the expira tion of the thirty days, when the rebate becomes due, the two orders are sent to the proper county treasurer or special deputy commissioner, and by him delivered to the party entitled to the rebate, first exacting the return of the duplicate receipt given to the petitioner at the time of surrender, which duplicate receipt is then sent to the State Commissioner of Excise to be filed with the surrendered certificate, thus completing the cycle of work involved in the payment of rebate on a surrendered certificate. XII (a) TO PREVENT BLACKMAIL OF LIQUOR DEALERS (b) TO SECURE BETTER ENFORCEMENT OF CRIMINAL PROVISIONS OF LAW (c) TO EXTEND LIABILITY OF SURETIES ON LIQUOR TAX BONDS (d) TO COMPEL HOTEL KEEPERS TO REGISTER GUESTS (a) TO PREVENT BLACKMAIL OF LIQUOR DEALERS The Legislature of 1901 adopted several amendments to the Liquor Tax Law, apparently made necessary to cure certain abuses which had grown up in the practical operation of the act, and to secure a better observance of its provisions. Section 28 of the Liquor Tax Law was amended in several particulars. In obedience to the suggestion contained in the annual message of Governor Odell to the Legislature of 1901, the section was amended so that the State Excise Commissioner must be made a party and entitled to a notice of all steps taken in citizens' proceedings to cancel liquor tax certificates, and no proceeding can be suspended, compromised, settled or discontinued, except by an order of the justice, judge or court before which the proceeding may be pending, and it is made a misdemeanor to make any settlement or compromise of any such proceeding, unless in accordance with the amended section. Section 28 was further amended by providing that when application is made by a citizen other than the State Commissioner or Deputy State Commissioner of Excise, to institute proceedings to cancel liquor tax certificates, said application "must have indorsed thereon or attached thereto the written consent of the State Commissioner of Excise that the proceeding be instituted and prosecuted," etc. Concerning this provision of the statute, the following memorandum was prepared and issued by the Department, in connection with the practical operation of the amendment, in reply to an inquiry made of the Commissioner as to his duty upon an application by a citizen to obtain his consent to institute revocation proceedings: "Under the provisions of subdivision 2 of section 28 of the Liquor Tax Law, prior to the amendments thereto by the Legislature of 1901, the State Commissioner of Excise, the Deputy State Commissioner of Excise, or any citizen might have presented a verified petition to a justice of the Supreme Court, or a special term of the Supreme Court, or the county judge of the county, for an order revoking and cancelling a liquor tax certificate, on the grounds set forth in said subdivision 2 of section 28. Upon the presentation of the petition, the justice, judge or court was required to grant an order requiring the holder of the certificate and the officer who issued the same to show cause before him or before a Special Term of the Supreme Court of the judicial district why an order revoking and cancelling such liquor tax certificate should not be granted. "Whenever the State Department of Excise was apprised of the institution of any such proceedings by a citizen, the Department sought to be represented, in order that there should be no miscarriage of justice. The State Department of Excise was not always represented upon the trial of such proceedings for the reason that county treasurers, who are not the creatures of the Department, did not always inform it of the institution of proceedings for the cancellation of liquor tax certificates. The Department was, however, always represented by an attorney in the instances where the liquor tax certificate issuing officer was a Special Deputy Commissioner of Excise, who is an appointee of the State Commissioner of Excise. "In the practical operation of this provision of the Liquor Tax Law authorizing citizens to institute cancellation proceedings, it was discovered that although the Special Deputy Commissioner was made a party in such cases, he was not always served with the order to show cause, and in many instances proceedings were instituted and prosecuted without any knowledge on the part of the liquor tax certificate issuing officers or this Department. "Information had been conveyed to the State Department of Excise that certain citizens' proceedings had not been brought in good faith, and that they were instituted as a method of levying blackmail upon liquor tax certificate holders in the State of New York. So serious had become this evil that Governor Odell, in his message transmitted to the Legislature January 2, 1901, called attention to that fact, and recommended legislation which would substantially place the control of proceedings insti tuted by citizens to cancel liquor tax certificates in the hands of the State Commissioner of Excise. * * * * * "Following the submission and consideration of said message, the Legislature of 1901 (Session Laws, 1901, chapter 640) amended subdivision 2 of section 28, by providing that any petition by a citizen for the cancellation of a liquor tax certificate 'must have indorsed thereon or attached thereto the written consent of the State Commissioner of Excise that the proceeding be instituted and prosecuted, and the State Commissioner of Excise shall be made a party to the proceeding, (that) upon the presentation of the petition and such consent the justice, judge or court shall grant an order requiring the holder of such certificate to show cause before him, why an order revoking and cancelling such liquor tax certificate should not be granted,' etc. "It appears, therefore, that abuses had existed under the operation of the provisions of the Liquor Tax Law, as the statute stood prior to the amendments of the Legislature of 1901; that Governor Odell had called the attention of the Legislature to the fact of said abuses and made recommendations in connection therewith; and that the Legislature, for the purpose of preventing a repetition of said abuses and carrying out the recommendations of the Governor, amended subdivision 2 of section 28, whereby every petition by a citizen for the cancellation of a liquor tax certificate should have indorsed thereon or attached thereto the written consent of the State Commissioner of Excise, and that any justice, judge or court should be without jurisdiction to grant an order in any such case requiring the holder of a liquor tax certificate to show cause, unless the petition presented to the court should have the consent of the State Commissioner of Excise indorsed thereon or attached thereto. "The key to the interpretation of a statute is the intent of the enacting legislative body where there may seem to be a question as to the meaning to be given thereto. Bearing this in mind, we are of the opinion that the duty of the State Commissioner of Excise in the matter of granting a consent to a citizen to institute proceedings to cancel a liquor tax certificate is not a perfunctory one. Under the law, as it existed prior to the amendments of the Legislature of 1901, the relations of the State Commissioner of Excise to a proceeding instituted by a citizen were somewhat of that character; but the amendments of the Legislature of 1901 clothe him with entirely different attributes and duties, and in addition to making it a condition precedent that the consent of the State Commissioner of Excise should be obtained before a citizen could institute any proceeding to cancel a liquor tax certificate, the said Legislature also provided in the same amendment that no proceeding instituted for the cancellation of a liquor tax certificate shall be suspended, compromised, settled or discontinued without written notice to the State Commissioner of Excise of the time and place where application for such order will be made. And as further indicative of the intent of the Legislature, severe penalties are provided in the same amendment for any attempt or offer to make any settlement or compromise of a proceeding instituted to cancel a liquor tax certificate, unless by order of the court upon notice to the State Commissioner of Excise. "It is manifest, therefore, that the Legislature intended to adopt a statute which would prevent the levying of blackmail and other abuses which existed under the operation of the Liquor Tax Law prior to the amendments of 1901, in those proceedings commenced by citizens pursuant to the terms of the then existing law, and in execution of that intent a statute was enacted to effectuate that end. "It is claimed that the duty of the State Commissioner under the statute of 1901 is ministerial, and that the purpose of the statute was merely advisory in character. In answer to this claim, it may be said that the law, as it existed prior to the amendments of 1901, was sufficient for such purpose. Under the old law the courts were directed to require the certificate issuing officer to show cause, etc. This would ordinarily result in ap prising the State Commissioner of Excise of the existence of the proceeding, in the absence of an unlawful motive prompting the institution of the proceeding in question, in which event parties in interest would conceal the matter from this Department. If the consent of the State Commissioner of Excise were to be granted as a matter of course upon the presentation of a citizen's petition, it is doubtful if the intent of the Legislature would be recognized in the interpretation which we believe should be given to the meaning of the new statute. Parties and attorneys who had resorted to the old statute for unlawful purposes would be at liberty to continue their improper practices, for it will not be said that such malefactors will be deterred by penalties if the opportunity is still furnished them to bring cancellation proceedings at will, perpetrate the old abuses and levy blackmail. "It must be apparent, therefore, to any unprejudiced mind. that the Legislature in intending to put an end to these abuses and prevent the levying of blackmail under this statute, desired to place in the hands of the State Commissioner of Excise a power for the public good, to prevent a repetition of the abuses mentioned and to secure an observance of the provisions of the Liquor Tax Law, divested of those objectionable features which have heretofore brought the law into disrepute where proceedings were instituted in the names of citizens to cancel liquor tax certificates. "An officer of the State thus clothed with such power has undoubtedly duties of more than a perfunctory or ministerial character. He represents the people of the entire State in the discharge of his duty. Law should be administered to all alike and enforced in such a manner as to make the innocent feel safe from blackmail and the guilty sure of punishment. Cases, however, cannot be established without evidence, and cases instituted without sufficient evidence or without evidence which commends itself to the court for its credibility, and which result in failure, prove to be a hindrance rather than an advantage in the enforcement of the law. It makes violators of the law more defiant in their conduct, encouraged in the belief that there can be no punishment for their transgressions. The fruit of successful prosecutions may be easily lost or destroyed by the failure in a case brought upon insufficient evidence or where the credibility of witnesses is successfully attacked. Neither should the efficacy of the Liquor Tax Law of the State be placed upon trial by the institution of cases based upon slender technicalities which will not commend themselves to the courts. Neither should cases be instituted which savor of fraud or |