Appellate Division of the Supreme Court of the State of New York July 1, 1903 (People ex rel. Gress v. Hilliard)

Hatch, J.:

The point presented upon this appeal involves the construction, of conflicting provisions of the same statute relating to the .same-subject. It is idle to attempt to harmonize the respective provisions.. *509Chapter 115 of the Laws of 1903 amends section 11 of the Liquor Tax Law (Laws-of 1896, chap. 112) in relation to excise taxation.