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added to the tax assessed upon the business of trafficking in liquors in such city or town under such subdivision for each year the sum of one hundred dollars. In computing the number of certificates under this paragraph, certificated stores selling groceries on March fifteenth, nineteen hundred and seventeen, or certificated wholesale liquor dealers whose aggregate sales by wholesale amounted in the year ending September thirtieth, nineteen hundred and sixteen, to ten times the aggregate sales by retail, to be determined upon investigation by the commissioner of excise, shall be excluded.

Like notices of intention shall be filed with the state commissioner of excise on or before the first day of September of each year thereafter until the number of certificates issued under said subdivision two does not exceed said ratio of one to five thousand or until the tax paid equals the tax under subdivision one, and if it shall appear therefrom that the total number of places in any such city or town, for which liquor tax certificates are to be applied for under such subdivision two, for the year beginning on the first day of October following the filing of such notices, will exceed the ratio of one for each five thousand of the population of such city or town, according to the last state census, there shall be added each year to the tax assessed upon the business of trafficking in liquors in such city or town, under such subdivision, the sum of one 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 to the tax imposed in such city or town, under subdivision one. Such additional taxes shall not be imposed in any such city or town under such subdivision in any year, where it appears from such notices that the number of places for which certificates are to be applied for is less than the ratio of one for each five thousand of the population therein, nor for any year after the total taxes, imposed upon the business of trafficking in liquors under such subdivision together with the additional taxes herein imposed, shall equal the taxes imposed upon the business of trafficking in liquors in any such city or town, under the provisions of subdivision one of this

section.

The commissioner of excise shall, on or before September fifteenth of the year in which such notices of intention were submitted to him, cause a statement to be submitted to the certificate issuing officer of the county in which such city or town is situated,

containing the names of the persons who filed such notices and the places where such persons are engaged in the business of trafficking in liquors. Certificates shall be issued for the year following the submission of such statement for the places specified therein.

8. Enumeration. When the population of a city or village is not shown by the latest state census, it shall be determined for the purposes of this chapter by the latest United States census, and if not shown by reason of a change in boundaries or the incorporation of a new city or village, or by reason of not having been separately enumerated, the state commissioner of excise is authorized and directed, in his discretion, to cause an enumeration of the inhabitants to be taken in such city or village. He may also cause to be taken an enumeration of the inhabitants of any hamlet or unincorporated village, after first having established a limit or boundary line around such hamlet or unincorporated village, within which limit or boundary line such enumeration may be taken. Whenever a limit or boundary line shall have been established around any hamlet or unincorporated village such limit or boundary line shall be described and certified to by the state commissioner of excise and be entered of record and become part of the records of the state department of excise, and such limit or boundary line shall not be changed for a period of five years after the date of recording the same, unless such hamlet or unincorporated village become an incorporated village, with corporate limits and boundary lines different from those established by the state commissioner of excise, in which case such newly incorporated village may be enumerated as hereinbefore provided in this section. If, since the latest state enumeration was taken, the boundaries of the city shall have heen changed by the addition of territory not in the same judicial district, such annexed territory shall not be deemed to be a part of such city for the purposes of determining the amount of excise tax assessed therein by this chapter; but the inhabitants of such annexed territory shall be enumerated for the purposes of so determining such excise tax and, except as to the amount of the excise tax so determined, al! the provisions of this chapter shall be applicable to such annexed territory and the excise tax assessed in such annexed territory shall be paid to the city to which such territory shall have been annexed. The amount of excise tax in every place in this state shall, until changed by an enumeration authorized by the state commis

sioner of excise, or by an increase or decrease of population shown by subsequent state or United States census, be as provided in subdivisions one, two and six of this section, for places containing the same population. The state commissioner of excise shall immediately certify the result of an enumeration taken by him under the provisions of this chapter to the treasurer or special deputy commissioner of the county or borough in which the territory so enumerated by him or any part thereof is situated, which certificate shall be evidence of the facts therein stated. If there be more than one bar, room or place on the premises, car, steamboat, vessel, boat or barge, at which the traffic in liquors is carried on under any subdivision of this section, a like additional tax is assessed for each such additional bar, room or place.

9. Issuance of certificates. a. No liquor tax certificate shall hereafter be issued for traffic in liquors, under the provisions of subdivision one of this section, for any premises in any town, vil lage, borough or city, unless or until the ratio of population therein, to the number of certificates issued under the provisions of said subdivision one, shall be greater than seven hundred and fifty to one, and then only pursuant to the provisions of this subdivision.

b. The foregoing prohibition shall not apply to any premises in cities having by the last state census a population of more than fifty-five thousand, in which such traffic in liquors was lawfully carried on at some time within one year immediately preceding the passage of this act, provided such traffic was not abandoned thereat during the said period; nor to any premises in such cities in which, during said period of one year, or any part thereof, such traffic in liquors has been temporarily suspended, but not abandoned. Nor shall this prohibition apply to such traffic in liquors in connection with the business of keeping a hotel, provided the hotel building in which such traffic shall be carried on shall conform to all the requirements of clause N of section thirty of this chapter, relative to a hotel situate in a city, incorporated village of twelve hundred or more inhabitants, or within two miles of the corporate limits of either, except that, instead of having ten bedrooms above the basement, exclusive of those occupied by the family and servants, such hotel building shall contain, if in a city of the first or second class, not less than two hundred such bedrooms, and in any other place shall contain not less than one hundred such bedrooms, exclusive of those occupied by the family and servants.

c. In cities having by the last state census a population of fiftyfive thousand or less, and in towns, the number of places for which certificates are issued under the provisions of said subdivision one of this section shall be reduced in the manner hereinafter provided so that on and after October first, nineteen hundred and seventeen, there shall not be in any such city or town more than one such place for each five hundred of the population of such city or town. The provisions of this subdivision shall not apply to a city or town in which the number of places for which such certificates are issued and outstanding on September thirtieth, nineteen hundred and seventeen, are less than such ratio of one for each five hundred of population of such city or town; nor to a city or town in which a sufficient number of holders of such certificates shall notify the state commissioner of excise in writing, prior to September first, nineteen hundred and seventeen, that they propose to abandon the places for which they hold such certificates so as to reduce the number of such places in such city or town below such ratio of one to each five hundred of population therein. In determining the number of such authorized places, the premises occupied by a social club, and now holding or entitled to hold a liquor tax certificate and organized on or before April tenth, nineteen hundred and seventeen, under the membership corporation law, or any law providing for the incorporation thereof in existence before the enactment of said membership corporation law, shall be excluded, and the provisions of this paragraph shall not apply to such club. Where the number of places in such city or town, for which liquor tax certificates under subdivision one of this section have been issued and are outstanding when this act takes effect, exceeds such ratio, certificates shall be issued for the authorized number of places upon the termination of such outstanding certificates in the manner following:

(1) In a city having by the last state census a population of fifty-five thousand or less, the places for which such liquor tax certificates are to be issued for the year beginning October first, nineteen hundred and seventeen, shall be determined by a commission to be appointed by the mayor, and in a town such places shall be determined by a commission to be appointed by the town board thereof.

(2) Within twenty days after the taking effect of this act, the mayor of each of such cities and the town board of each of such towns shall appoint a commission to consist of three members,

who shall be residents and taxpayers of the city or town and shall not be interested, directly or indirectly, in the manufacture, production, distribution or sale of liquors. The persons so appointed as members of such commission shall be persons of good standing in the community and shall have had practical experience in business affairs and be acquainted with commercial and social conditions in the city or town for which they are appointed. At least one of the persons appointed as members of such commission in a town shall belong to the political party casting the highest number of votes in such town for the office of governor at the last preceding general election, and one of such members shall belong to the political party casting the next highest number of votes for such office at such election. The mayor of each such city and the supervisor of each such town shall immediately upon such appointments being made file a statement containing the names of the persons so appointed in the office of the city or town clerk and shall forthwith submit to the state commissioner of excise a certified statement containing the names and post-office addresses of such persons. Such statement shall be in the form and contain such other information as may be prescribed by the commissioner. The commissioner of excise shall investigate as to the qualifications of the persons so appointed and may approve of such appointments, in which case he shall notify the mayor or supervisor of such fact; if satisfied that any one or more of such persons are not qualified to serve as members of such commission, he may appoint other persons to serve in their places as members of such commission. The mayor or supervisor shall cause notice of the appointment to be given to the persons so appointed, immediately upon receiving notice of approval or the designation of members in place of those appointed by the mayor or town board, as above provided. In case of a vacancy caused by refusal to serve or otherwise, such vacancy shall be filled in the manner above provided for the original appointment. But in any case if there is a vacancy on any such commission, and it is not so filled, the state commissioner of excise may fill the same. Within ten days after notification of their appointment the members of such commission shall meet, at a time and place to be designated by the commissioner of excise, and shall organize by the election of one member as chairman of the commission. Such commission may appoint a clerk and, subject to the approval of the commissioner of excise, fix his compensation.

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