Majority
Headnote
Liquor Tax Certificate—Application.This is an application, under section 28 of the liquor tax law, for the revocation of a certificate. The principal issue is as to the truth of the allegation that the consent of two-thirds of the owners of the buildings occupied exclusively as dwellings within 200 feet of the defendant’s premises had been obtained by him at the time of making his application. The act provides that when the nearest entrance to the premises of the applicant is within 200 feet, measured in a straight line, of the nearest entrance to buildings occupied exclusively for dwellings, there shall be filed simultaneously with the application a consent in writing that such traffic be carried on, executed by the owners, or their agents, of at least two-thirds of the total number of such buildings. A Mr. Bingham is the owner of a dwelling claimed by the state commissioner of excise to be within the 200-feet radius. The defendant’s place fronts on Main street, in the village of Marlborough, and the door of its nearest entrance is in a recess, 12 inches south of the north line of the building. The distance from the door to Bingham’s residence is 199 feet; from the doorstep it is 200 feet. To hold that the measurement should be taken from the door, instead of the doorstep, would be an over-strained and hypercritical construction of the act, neither in accord with accepted canons of construction as to legislative intent, nor that common sense which should guide judicial as well as lay opinion. The application was made to the county treasurer of Ulster county at about 9 o’clock of the evening of the 5th day of May, 1898, and granted about an hour afterwards. For 12 years prior to that time, a building, 10 feet long, 8 feet wide, and 7 feet high, composed of rough, unpainted boards, with a single window and no chimney, standing in the rear of the defendant’s premises, had been used as a woodshed. The boards were so loosely joined that it was easy to look into the building through the joints. About midnight of the 5th of May, a man of nomadic life, without family, who had previously slept in a cooper shop, moved into it, and claims to have lived in it since. Another building of rough hemlock boards, 12 feet long, 8 feet wide, and
The prayer of the petitioner must be granted, and the certificate revoked, with such costs as are properly taxable in a special proceeding.