Board of Commissioners of Excise v. Taylor

19 How. Pr. 259
CourtNew York Court of Appeals
DecidedJune 15, 1860
StatusPublished

This text of 19 How. Pr. 259 (Board of Commissioners of Excise v. Taylor) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Board of Commissioners of Excise v. Taylor, 19 How. Pr. 259 (N.Y. 1860).

Opinion

Welles, J.

The law upon which the judgment in the court below was founded is the 13th section of the act, entitled “An act,” &c.

That section is in the following words: “Whoever shall sell any strong or spirituous liquors or wines, in quantities [261]*261less than five gallons at a time, without having a license therefor granted as herein provided, shall forfeit fifty dollars for each offence.”

The -only question to be decided is, whether strong beer is embraced in the terms strong or spirituous liquors, as expressed in the section referred to.

In the case of Nevin agt. Ladue, (3 Denio R., 43,) it was held that ale and strong beer were included in the terms “ strong or spirituous liquors,” as used in the excise law of the Revised Statutes (1 R. S., 680, § 15,) making it penal to sell such liquors in quantities less than five gallons without a license. The section of the Revised Statutes referred to is identical with section 13 of the act of 1851., above recited, excepting that in the former the penalty for such sale was $25, and in the latter it is $50.

The case of Nevin agt. Ladue was afterwards taken to the court of errors (3 Denio, 437,) where the judgment of the supreme court was reversed, on the ground that upon the trial before the justice where the action was originally commenced, the judgment was rendered against Nevin on his confession that he had sold ale or strong beer or fermented beer without a license. He was charged before the justice with having sold ale, strong beer, or fermented beer, and he confessed the charge. The court of errors held that the term fermented beer might have well been understood by Nevin to mean some one of the various kinds of beer which had long been in use in this country, under the different names of spruce beer, ginger beer, molasses beer, &c., none of which could properly be termed strong beer or included in the words of the statute, “ strong or spirituous liquors,” and all of which had undergone, to some extent, the process of fermentation; and, therefore, as the charge confessed was of selling only one of three kinds of liquor, to wit: ale or strong beer, or fermented beer, the charge and confession might as well have relation to the latter as to either of , the others, and being [262]*262thus in the alternative, did not prove the sale of either one in particular.

The only opinion reported in the court of errors was by Chancellor Walworth, who after an elaborate examination of the question, holds decidedly, that ale and strong beer were both included in the words strong liquors, and that both were within the prohibition of the statute. But for the reasons stated before, he was in favor nf reversing the judgment.

The report of the case states that Senators Burton, Spencer, and Wright delivered written opinions for reversals on the ground that the question whether the sale of ale or strong beer was prohibited by the statute did not arise; it not being shown, as they construed the return of the justice, that the defendant had sold such liquors. But their opinions are not reported. It does not appear that any member of the court expressed any dissent from the views of the chancellor. The case, especially as decided by the supreme court, is an authority directly in point in support of the judgment below in the case under consideration.

In the case of the People agt. Wheelock, (3 Parker Cr. R., 9,) it is even held that the word “ beer,” in its ordinary sense, denoted a beverage which is intoxicating, and was within the meaning of the words “ strong and spirituous liquors,” as used in the Revised Statutes. That case was decided at a general term of the supreme court, in the 'Ith district, in March, 1855. There may seem to be, at first view, a discrepancy between the case last referred to and that of JYevin agt. Ladue, inasmuch as the latter holds that the sale of “ fermented beer ” is not prohibited, and in the former “ beer ” is held to be within the prohibition of the statute. But this apparent discrepancy disappears when it is borne in mind that in Nevin agt. Ladue the expression “ fermented beer ” is used in addition as in contradistinction to “ strong beer,” showing clearly that fermented beer is there intended as something different from [263]*263strong beer, or a beer which is not strong. In the Board of Commissioners, &c., of Cayuga Co. agt. Freoff, (17 How. P. R., 442,) it was held at special term that “ ale and strong beer” were included in the prohibition of the 13th section of the excise law of 1851. That case was decided in January, 1858. In the case of the People agt. Crilley, decided at the general term of the supreme court, in the 2nd district, in July, 1855, (20 Barb. S. C. R., 246,) it was held that the sale of ale in quantities less than five gallons without a license was not prohibited by the excise law of the Revised Statutes.

The foregoing are all the reported cases decided in this State that I have met with, bearing upon the question under consideration. But I understand that in several of the districts, and particularly in the 6th, the supreme court have uniformly held, both at general and special terms, that the sale of ale and strong beer are within the excise law of the Revised Statutes, and that of 1851; and I am not aware that the case of the People agt. Crilley, supra, has ever been followed out of the 2d district.

But independent of any adjudications of the question, it seems to me entirely apparent that the legislature had in view, both in the excise law of the Revised Statutes, and in the statute of 1851, referred to, and particularly in the latter, the regulation of the sale of all and every kind of intoxicating liquors, and intended to prohibit their sale in quantities less than five gallons without the license provided for.

Among the various descriptions of liquors mentioned in the statute of 1851, the sale of which it undertakes to regulate, none are specified by name excepting wine, and that only by the general term, wine or wines, without describing in any way the kind of wine. In other respects descriptive words are employed to show the kind or character of liquors the sale of which, without license, is denounced. First, in the title of the act, it is to suppress [264]*264intemperance, and to regulate the sale of intoxicating liquors. Sections 2 and 6 use the expression, “ strong and spirituous liquors and wines.” Section 5 uses the words, “ strong or spirituous liquors.” Section 10, “ any sort of strong or spirituous liquors or wines.” Sections 11, 20, 25 and 27, “ strong or spirituous liquors or wines.” Sections 12, 13, 14, 15, 18 and 28, “any strong or spirituous liquors or wines.” Section 12, “ any strong liquors or wines.” Section 15, “ any strong or spirituous liquors.” Section 19, “ intoxicating liquors.” Section 29, “ imported or other intoxicating liquors.;'” .also, “intoxicating liquors or wines.” Section 31, “ -intoxicating drinks.”

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Related

Nevin v. Ladue
3 Denio 437 (Court for the Trial of Impeachments and Correction of Errors, 1846)

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Bluebook (online)
19 How. Pr. 259, Counsel Stack Legal Research, https://law.counselstack.com/opinion/board-of-commissioners-of-excise-v-taylor-ny-1860.