Majority
Headnote
1. Intoxicating Liquors—Construction of Statutes.Contrary to the contention of the respondent, the liquor tax law is to be construed liberally, that it may accomplish the purposes for its enactment. People ex rel. Cairns v. Murray, 148 N. Y. 171 -175, 42 N. E. 584 . There I consider the attempted closing of the main entrance of the saloon in question on Fifth avenue and the opening of the side door on Seventy-Sixth street a mere subterfuge, which the court should brush aside. The respondent’s place where he is trafficking in liquor is situated on the corner of Fifth avenue and Seventy-Sixth street, in the borough of Brooklyn. When a previous license for this place was revoked and canceled by the court because of the failure to procure the requisite consents from dwelling house owners, the main entrance to the saloon was on Fifth avenue. Since then, and prior to the issuance of the certificate here sought to be revoked, this main entrance, consisting of large double doors, has been glassed over, the show windows on each side of the doorway being continued so as to pass over or in front of the door, and the small side door on Seventy-Sixth street is now used as the only entrance. The point to all this is that the entrance on Fifth avenue is within 200 feet of the property of the Bay Ridge Presbyterian Church, while the side door is beyond that limit. That the window extension is but a temporary closing of the Fifth avenue entrance, and a mere evasion of the law, is quite evident from the exhibit, which shows the main door or entrance still open and ready for use and men standing in the doorway. The entrance is not permanently blocked up, and appearances indicate that it was not meant to be. I therefore, for the purposes of this case, consider the entrance to be on Fifth avenue, and the distance of 200 feet to be measured from that doorway.
I have not overlooked the application of the word “exclusively” as made in People ex rel. Clausen v. Murray, 5 App. Div. 441 , 38 N. Y. Supp. 609 , 39 N. Y. Supp. 1130 , and in People ex rel. Cairns v. Murray, 148 N. Y. 171 , 42 N. E. 584 , but the residence in the school building in those cases was merely incidental to and in aid of the purposes of the institution, and so slight in extent as not to deprive the school building of its exclusive character. A parsonage might be so connected with a church as to be really one building, and yet not deprive the church of its exclusive character within the protection of this law, but that cannot be said of the building in this case, which has never ceased to be used as a house to dwell in, with the exception of the first or parlor floor. It must, of course, be conceded by the' petitioner that, even if the entire building is not used exclusively as a church as he claims, the parlor floor is so used, and therefore the
For the above reasons, I must dismiss the petition.
Cases cited
- People ex rel. Cairns v. Murray 148 N. Y. 171 p. 72, p. 73