
    Supreme Court, Kings Special Term,
    July, 1900.
    Reported. 32 Misc. 210.
    Matter of the Petition of Henry H. Lyman, State Commissioner of Excise, for an Order Revoking and Cancelling Liquor Tax Certificates Nos. 10,551, 10,552, 10,553, 10,554, and 10,375, Series of 1899, issued to William Texter.
    1. Liquor Tax Law—A violation thereof forfeits ail the certificates which the offender holds.
    The Liquor Tax Law permits one person to hold certificates for any number of places where the liquor traffic is carried on, but, if he violates any provision of the said law, he forfeits all his certificates and the right to traffic in liquor anywhere.
    
      2. Same—Application for revocation may include all the places of the offender.
    A petitioner for revocation may join several places in one application where one person holds the certificates for all the places.
    Application for an order revoking and cancelling liqnor tax certificates.
    P. W. Cullinan, for petitioner.
    Hirsh & Rasquin, for respondent.
   Dickey, J.

The Liquor Tax Law is concerned with individuals holding liquor tax certificates as well as the particular place where business is carried on.

While the law permits one person to hold certificates for different places without number, as I interpret the law, the violation by that individual of any of the provisions of the law will forfeit all tax certificates held by him wherever the premises are situate. It is meant to be drastic in its operations against violators of its provisions so that any offender loses all his rights to traffic in liquors anywhere.

I do not think it objectionable in one proceeding to join several places where certificates are held by the same person. There is no provision in the law forbidding it and the law fairly contemplates it. By section 42 it provides that two or more penalties may be sued for and recovered in the same action.

Ordered accordingly.  