
    PEOPLE ex rel. CARLOUGH v. FARLEY, State Excise Com’r, et al. (WESTCHESTER COUNTY BREWING CO., Intervener).
    (Supreme Court, Appellate Division, Second Department.
    December 3, 1915.)
    Proceeding by the People of the State of New York, on the relation of Nicholas Carlough, against William W. Farley, as State Commissioner of Excise, and another, in which the Westchester County Brewing Company intervene.
   PER CURIAM.

The proceeding under Liquor Tax Laxv (Oonsol. Laws, c. 39) § 27, subd. 1, to review the determination of the deputy commissioner of excise in refusing to _ grant a certificate, is statutory. Here the deputy commissioner of excise refused to issue another certificate upon a good and valid reason, namely, that there had been previously filed a notice of abandonment from the legal assignee of the prior certificate and a transfer thereof made to another locality. The excise officials are not clothed with power to determine equitable or contract rights. By Liquor Tax Law, §§ 8, 17, such abandonment and transfer operated to prohibit the deputy commissioner of excise from granting relator’s petition for a further certificate to traffic in liquors at the premises so abandoned. The order of the Special Term is therefore reversed, with $10 costs and disbursements, and the Writ of certiorari dismissed,, with costs.  