than two thousand and five hundred, the sum of six hundred and fifty dollars; if in a city or village having by said census a population of two thousand five hundred or less but more than one thousand, the sum of five hundred dollars; provided, that the tax in a village shall not be less than the tax in the territory of the town outside of such village, in which town such village or any portion thereof is located; if within the boundaries of a town and outside of a village, the population of which town outside of a village is by the said census more than seven thousand and five hundred, the sum of seven hundred dollars; if in such a town outside of a village, the population of which town outside of a village is by said census seven thousand and five hundred or less but more than four thousand, the sum of six hundred dollars; if in such a tov:n outside of a village, the population of which town outside of a village is by said census four thousand or less but more than two thousand, the sum of five hundred dollars; if in any other place the sum of two hundred and fifty dollars. The holder of a liquor tax certificate under this subdivision, who is a duly licensed pharmacist, and the corporation, association or copartnership of which he is member is subject to the provisions of exception one of section thirty, and to the provisions of section thirteen of this chapter.

3. Upon the business of trafficking in liquors by a duly licensed pharmacist, which liquors can be sold only upon the written prescription of a regularly licensed physician, signed by such physician, which prescription shall state the date of the prescription, the name of the person for whom prescribed, and shall be preserved by the vendor, pasted in a book kept for that purpose, and be but once filled, and which liquors shall not be drunk on the premises where sold, or in any outbuilding, yard, booth or garden appertaining thereto or connected therewith, there is assessed an excise tax to be paid by such duly licensed pharmacist or the corporation, association or copartnership of which he is a member, engaged in such traffic, and for each such place where such traffic is carried on by such pharmacist, or by such corporation, association or copartnership of which he is a member, the sum of ten dollars for each excise year, or any part thereof. The holder of a liquor tax certificate under this subdivision may sell alcohol to be used for medicinal or mechanical purposes, without a prescription, except during prohibited hours.

4. Upon the business of trafficking in liquors upon any car,

steamboat or vessel within this state, when operated in or through territory in all or part of which trafficking in liquor is not prohibited under the provisions of the liquor tax law, to be drunk on such car or on any car connected therewith, or on such steamboat or vessel, or upon any boat or barge attached thereto, or connected therewith, there is assessed an excise tax, to be paid by every person engaged in such traffic, and for each car, steamboat or vessel, boat or barge, upon which such traffic is carried on, the sum of three hundred and seventy-five dollars. The right of trafficking in liquors under a liquor tax certificate issued under this subdivision extends to the entire territory of the state, when such car, steamboat, vessel or barge is being actually operated for the transportation of passengers, and such trafficking is limited to actual passengers on such car, steamboat, vessel or barge, but such right of trafficking in liquors under such a certificate shall not apply to a steamboat, vessel or barge on an inland lake on which a steamboat, vessel or barge has not been authorized to traffic in liquors under a liquor tax certificate, within one year prior to the passage of this act, or to a steamboat, vessel or barge less than one hundred and twenty-five feet in length.

5. The holder of a liquor tax certificate under subdivision two of this section, who is engaged in the business of bottling malt liquors, or who bottles the same, and who sells such malt liquors at any place other than that stated in such liquor tax certificate. in quantities of less than five wine gallons, may sell and deliver from a vehicle to the occupant of a store or other building at such place of occupancy, malt liquors in bottles in a quantity of less than five wine gallons, but of not less than three gallons (or twenty-four pint bottles) at a time, provided he shall have obtained for each vehicle from which he so sells and delivers a special tax certificate permitting such traffic from such vehicle. There is assessed for each vehicle so employed an excise liquor tax of one hundred and ninety dollars. The state commissioner of excise shall prepare and issue such special liquor tax certificate as shall be necessary to carry out the provisions of this subdivision, and such certificate shall at all times be carried with each such vehicle, or posted therein or thereon, in such manner as the state commissioner of excise shall direct. No sale or delivery of malt liquor under the provisions of this subdivision shall be permitted in any town in which, under section thirteen of this chapter, the sale of liquor, under subdivision two of this section, is prohibited.

6. Upon the business of trafficking in alcohol in quantities of less than five gallons, which alcohol can be sold only between the hours of seven o'clock in the morning and seven o'clock in the evening, on any day except Sunday, for use for mechanical, medicinal or scientific purposes, by dealers who neither keep nor sell any liquors of any kind other than alcohol, there is assessed an excise tax to be paid by every person engaged in such traffic, and for each such place where such traffic is carried on by such person, if the same be in a city having by the last state census a population of five hundred thousand or more, the sum of fifty dollars; if in a city having by said census a population of less than five hundred thousand, but more than fifty thousand, the sum of forty dollars; if in a city having by said census a population of fifty thousand or less, but more than seven thousand and five hundred, the sum of thirty dollars; if in a city or village having by said census a population of seven thousand and five hundred or less, but more than two thousand and five hundred, the sum of twenty dollars; if in any other place, the sum of ten dollars. No liquor tax certificate issued under subdivisions three, four, five, six or seven of this section, shall be transferred or assigned, and no rebate shall be allowed or paid upon the surrender or cancellation thereof.

7. Upon the business of trafficking in liquors in quantities of less than five wine gallons, but not less than two wine gallons, in any town, by a grower of fruit therein, or a manufacturer of any liquor produced solely therefrom in such town, which liquor can be sold only between the hours of seven o'clock in the morning and seven o'clock in the evening on any day, except Sunday, no part of which shall be drunk on the premises where sold, or in any outbuilding, yard, booth or garden appertaining thereto or connected therewith, and no part of which liquors shall be sold to or for any resident of said town, except the holder of a liquor tax certificate under subdivision three of this section, in case traffic in liquors therein to be drunk on the premises where sold is prohibited as the result of a vote on local option pursuant to section thirteen of this chapter, there is assessed an excise tax to be paid by every person engaged in such traffic, and for each such place where such traffic is carried on, the sum of one hundred dollars for each excise year or any part thereof, during which such traffic is carried on, and no liquor tax certificate issued under this subdivision shall be transferred or assigned, and no rebate shall be allowed or paid upon the surrender or cancellation thereof.

The taxes assessed under this and the preceding subdivisions of this section shall be the taxes to be paid under this chapter for the year beginning October first, nineteen hundred and seventeen, or a part thereof, and for each year thereafter or a part thereof, except as otherwise provided in this act. The taxes assessed under this and the preceding subdivisions of this section as they existed prior to the time of the taking effect of this act shall be the taxes to be paid under this chapter for any portion of the year prior to October first, nineteen hundred and seventeen.

7-a. Special assessments in the boroughs of Queens, Richmond and the Bronx, city of New York.

a. There shall be assessed annually upon the business of trafficking in liquors under subdivision one of this section, on and after October first, nineteen hundred and seventeen, an excise tax to be paid by every person engaged in such traffic, and for each place where such traffic is carried on by such person, in the boroughs of Queens and Richmond, in the city of New York, and in that part of the borough of the Bronx in such city which was annexed thereto subsequent to January first, eighteen hundred and ninetyfive, which shall be determined as follows:

If such place be in the borough of Queens in such city, there shall be assessed against such place for the year beginning October first, nineteen hundred and seventeen, an excise tax greater by one-third than such tax paid under the law as it existed when this act took effect; but in no case shall the said excise tax for such year be less than three hundred and fifty dollars. To the tax so assessed for the year beginning October first, nineteen hundred and seventeen, there shall be added in and for each year thereafter, successively, the sum of one hundred dollars, until the annual tax to be assessed for trafficking in liquors under said subdivision one of this section at each place in the borough of Queens, city of New York, shall equal the sum of twelve hundred dollars; but there shall be added to such increase of tax for the last year any portion of the said sum of one hundred dollars required to make such tax equal the said sum of twelve hundred dollars. When the tax imposed in such borough as so increased shall equal the annual sum of twelve hundred dollars, the annual tax to be thereafter assessed for trafficking in liquors under such subdivision at each place in such borough shall be twelve hundred dollars, until modified as provided by law.

If such place be in the borough of Richmond in such city, there shall be assessed against such place for the year beginning October

first, nineteen hundred and seventeen, an excise tax greater by one-third than such tax paid under the law as it existed when this act took effect; but in no case shall the said excise tax for such year be less than three hundred and fifty dollars. To the tax so assessed for the year beginning October first, nineteen hundred and seventeen, there shall be added in and for each year thereafter, successively, the sum of one hundred dollars, until the annual tax to be assessed for trafficking in liquors under said subdivision one of this section at each place in the borough of Richmond, city of New York, shall equal the sum of one thousand dollars; but there shall be added to such increase of tax for the last year any portion of the said sum of one hundred dollars required to make such tax equal the said sum of one thousand dollars. When the tax imposed in such borough as so increased shall equal the annual sum of one thousand dollars, the annual tax to be thereafter assessed for trafficking in liquors under such subdivision at each place in such borough shall be one thousand dollars, until modified as provided by law.

If such place be in that part of the borough of the Bronx, city of New York, which was annexed to the said city by an act of the legislature enacted subsequent to January first, eighteen hundred and ninety-five, there shall be assessed against such place for the year beginning October first, nineteen hundred and seventeen, an excise tax greater by one-third than such tax paid under the law as it existed when this act took effect. To the tax so assessed for the year beginning October first, nineteen hundred and seventeen, there shall be added in and for each year thereafter, successively, the sum of one hundred dollars, until the annual tax to be assessed for trafficking in liquors under said subdivision one of this section at each place in the above described territory of the borough of Bronx, city of New York, shall equal the sum of twelve hundred dollars; but there shall be added to such increase of tax for the last year any portion of the said sum of one hundred dollars required to make such tax equal the said sum of twelve hundred dollars. When the tax imposed in such territory as so increased shall equal the annual sum of twelve hundred dollars, the annual tax to be thereafter assessed for trafficking in liquors under such subdivision at each place in such part of the borough of Bronx so annexed shall be twelve hundred dollars.

After the tax assessed as herein before provided, in the borough of Queens in the city of New York, and in that part of the borough of the Bronx in such city which was annexed thereto subsequent