Liquor tax certificate

Under the excise laws of New York, a certificate of payment of the tax imposed upon the business of liquorselling, entitling the . holder to carry on that business, and differing from the ordinary form of license in that it does not confer a mere personal privilege but creates a species of property which is transferable by the owner. See In re Lyman. 160 N. Y. 96, 54 N. E. 577; In re Cullinan, 82 App. Div. 445, 81 N. Y. Supp. 567.

Defined under Liquor in Black's Law Dictionary.