Majority
Defendant was convicted of unlawfully operating a filling station in that he willfully failed to procure a license from the Department of Taxation and Finance as required by section 283-a of the Tax Law. The Attorney-General concedes that the issuance of a license may be compelled by mandamus, and once issued may not be taken away except by due process. We are agreed that section 283-a of the Tax Law is valid.
We do not now concern ourselves with the unreasonableness of any regulation, for such question is not an issue here; nor are the alleged serious future dire consequences which defendant fears and envisions. We will face those problems when they present themselves. “ Constitutional questions are not to be decided hypothetically ” (Annister Mfg. Co. v. Davis, 301 U. S. 337 , 353; see, also, Salzman v. Impellitteri, 305 N. Y. 414 , 420).
The judgment appealed from should be affirmed.
(concurring). If section 283-a of the Tax Law is a licensing statute it is unconstitutional since it sets no sufficient standards for administrative grant, denial or revocation (Packer Collegiate Inst. v. University of State of New York, 298 N. Y. 184 , 189, 190). It would be no defense to such invalidity that the State is ready and willing to grant a license to this appellant (Packer opinion, supra). However, the undisputed history of this law’s enforcement since 1932 shows that it has always and in all respects been treated as a mere registration device to provide the State, for proper purposes of tax
Concurrence
Conway, Ch. J., Fuld and Burke, JJ., concur with Froessel, J.; Desmond, J., concurs for affirmance in a separate memorandum in which Dye and Van Voorhis, JJ., concur.
Judgment affirmed.
Cases cited
- In re Jacobs 98 N. Y. 98 p. 394
- People v. Beattie 96 App. Div. 383 p. 394
- Butchers' Union Slaughter-House & Live-Stock Landing Co. v. Crescent City Live-Stock Landing & Slaughter-House Co. 111 U. S. 746 p. 394
- New State Ice Co. v. Liebmann 285 U. S. 262 p. 394
- People v. Wood 151 Misc. 66 p. 394
- Jacobson v. Massachusetts 197 U. S. 11 p. 394
- O'Gorman v. Hartford Fire Insurance 282 U. S. 251 p. 394
- Seignious v. Rice 273 N. Y. 44 p. 394
- Douglas v. Noble 261 U. S. 165 p. 394
- Roman v. Lobe 243 N. Y. 51 p. 394
- Carmichael v. Southern Coal & Coke Co. 301 U. S. 495 p. 394
- A. Magnano Co. v. Hamilton 292 U. S. 40 p. 394
- W. H. H. Chamberlin, Inc. v. Andrews 159 Misc. 124 at 271 p. 394
- Union Building Corp. v. Conway 299 U. S. 515 p. 394
- People v. Arlen Service Stations, Inc. 284 N. Y. 340 p. 394, p. 395
- Lawton v. Steele 152 U. S. 133 p. 394, p. 395
- Nebbia v. New York 291 U. S. 502 p. 394
- People v. Weller 237 N. Y. 316 p. 394
- People ex rel. Armstrong v. Warden of City Prison 183 N. Y. 223 p. 394
- Cohen v. Splain 291 N. Y. 558 p. 394
- Anniston Manufacturing Co. v. Davis 301 U. S. 337 at 353 p. 394, p. 395
- Defiance Milk Products Co. v. Du Mond 309 N. Y. 537 p. 394, p. 395
- Mid-States Freight Lines, Inc. v. Bates 304 N. Y. 700 p. 394
- Mid-States Freight Lines, Inc. v. Bates 304 N. Y. 788 p. 394
- W. H. H. Chamberlin, Inc. v. Andrews 271 N. Y. 1 at 299 p. 394
- East New York Savings Bank v. Hahn 293 N. Y. 622 p. 394
- East New York Savings Bank v. Hahn 326 U. S. 230 p. 394
- Williamson v. Lee Optical of Oklahoma, Inc. 348 U. S. 483 p. 394
- People v. Perretta 253 N. Y. 305 p. 395
- Day-Brite Lighting, Inc. v. Missouri 342 U. S. 421 p. 395
- People v. Beakes Diary Co. 222 N. Y. 416 p. 395
- People v. Luhrs 195 N. Y. 377 p. 395
- Brous v. Smith 304 N. Y. 164 p. 395
- Thompson v. Wallin 301 N. Y. 476 p. 395
- Walters v. City of St. Louis 347 U. S. 231 p. 395
- Salzman v. Impellitteri 305 N. Y. 414 at 420 p. 395
- Packer Collegiate Institute v. University of the State of New York 298 N. Y. 184 at 189, 190 p. 395