to be sold under the provisions of this Act, or to receive any samples for personal use, or to drink or to give away any liquors in stock; and any person found guilty of violating any provisions of this section shall, upon conviction in any Court of competent jurisdiction, be punished by a fine of not less than one hundred dollars ($100) or by imprisonment for not less than three months, and such conviction shall work a forfeiture of the office or position held by such person.

Sec. 9. The State Board of Control shall, within ten days after the approval of this Act, on demand, deliver to the said Directors of the Dispensary, all books, accounts and property, of very nature and kind whatsoever.

Sec. 10. All Acts and parts of Acts inconsistent with the provisions of this Act be, and are hereby, repealed.

Sec. 11. That all Acts relating to the sale, use, consumption, transportation and disposition of intoxicating liquors, now of force in this State, except such as are in conflict with this Act, be, and the same are hereby, re-enacted and declared to be in full force and effect. Sec. 12. This Act shall go into effect immediately npon its approval by the Governor.

Approved the 13th day of February, A. D. 1900.

NO. 244.

An Act to Prescribe the Form of Dispensers' Bonds, and to Provide for the Enforcement Thereof.

Section 1. Be it enacted by the General Assembly of the State of South Carolina, That from and after the approval of this Act, County Dispensers shall be required to give bonds in the form prescribed in section 504 of the Revised Statutes of 1893: Provided, That the obligors shall be liable for all attorney's fees incurred in the collection of any shortage covered by such bonds.

Sec. 2. The Attorney General is hereby authorized, in case he deems it necessary, to employ assistant counsel in all cases for the enforcement of said bonds and the collection of the penalties thereunder; the compensation of said assistant counsel shall be paid out of the sums recovered in such actions on bonds.

Approved the 19th day of February, A. D. 1900.

THE LIQUOR TAX LAW

OF THE

STATE OF NEW YORK,

BEING

CHAPTER 112 OF THE LAWS OF 1896,

Amended by Chap. 445, Laws of 1896; Chap. 312, Laws

of 1897; Chap. 167, Laws of 1898; Chap. 398 and Chap. 434, Laws of 1899; Chap. 80, Chap. 257 and Chap. 367, Laws of 1900, and Chap. 640. Laws of 1901.

AS PREPARED BY THE NEW YORK STATE COMMISSIONER OF EXCISE, JUNE 1, 1901.

Section 1. Short title. This chapter shall be known as the liquor tax law.

Sec. 2. Definitions. The term "liquors," as used in this act, includes and means all distilled or rectified spirits, wine, fermented and malt liquors. The term "association" includes any combination of two or more persons, not incorporated nor constituting a copartnership. "Trafficking in liquors," within the meaning of this act, is:

1. A sale of less than five wine gallons of liquor; or,

2. A sale of five wine gallons or more of liquor, in which less than five gallons of any one kind and quality is included; or,

3. A sale of five wine gallons or more of liquor, any portion of which is intended or permitted to be drunk on the premises where sold;

or,

4. A sale of five wine gallons or more of liquor, when the liquor so sold is delivered, or agreed to be delivered, in a less quantity than five wine gallons at one time; or,

5. The distribution of liquor by, between or on behalf of members of a corporation, association or copartnership, to a member thereof or to others, in quantities less than five wine gallons.

Sec. 3. The abolition of boards of excise and their powers and duties. From and after the thirtieth day of April, eighteen hundred and ninety-six, all boards of excise in the state of New York are abolished, and the rights, duties and powers of all boards of excise and of all commissioners of excise, and of the clerks and all other employes, shall cease and terminate from that date. No license to sell liquor shall be granted after the passage of this act by any such board of excise, to extend beyond the thirtieth day of April, eighteen hundred and ninetysix. The fee for such license to so expire shall be in proportion to the fee for one year.

Sec. 4. The continuance of licenses. Every license heretofore lawfully granted by a board of excise, which is valid when this act takes effect, shall be, and remain, valid for the term for which it was granted, except as herein provided, unless sooner cancelled under the provisions of the law under which it was granted, and the rights and liabilities of the holder thereof during such term shall be governed by the laws in force immediately prior to the taking effect of this act, except as otherwise expressly provided in this act, but such license shall cease, determine, and be void from and after the thirtieth of June, eighteen hundred and ninety-six; and the tax herein provided to be assessed shall not be levied or collected upon the business of any corporation, association, copartnership or person holding an unexpired license, until the time lawfully fixed for the expiration of such license, or its termination as herein provided unless such license shall be sooner cancelled. When a license is terminated on the thirtieth day of June, eighteen hundred and ninety-six, as above provided, the holder of such license shall be entitled to receive and recover from the town or city in which such license was granted, such proportion of the whole license fee paid therefor, as the remainder of the time for which such license would otherwise have run, shall bear to the whole period for which it was granted, and the same shall be paid by such town or city on demand.

Sec. 5. The duties of the existing boards of excise. On the fifteenth day of April, eighteen hundred and ninety-six, the several boardsof excise in the several towns and cities of the state shall report in detail to the county treasurer of the county in which such board may be, except in counties containing a city of the first class, and in those counties to the special deputy commissioner for such county, the names of all corporations, associations, copartnerships, or persons who at that date hold a license from such board, the kind of license held, the date when the same was granted, the date of the termination thereof, the amount paid therefor, the name and residence of each surety on the bond of each licensee, and the place where business is carried on by such corporation, association, copartnership or person, and the names of all persons against whom proceedings are pending for a violation of the excise law, and shall on the thirtieth day of April, eighteen hundred and ninety-six, make a supplementary report to such county treasurer or special deputy commissioner in like form, covering all business transacted by them after the fifteenth day of April. They shall within