Methods of Procedure.

Several sections in the law of 1857 (16, 17, 19, 25) authorize complaints for any violation of the Excise Law to be made before a police justice, justice of the peace, or by presentment to grand juries before the higher courts. All civil suits, except those under Sections 15, 19, and 28, are to be brought by the Overseers of the Poor. But in case these refuse or neglect for ten days to prosecute a complaint made to them with reasonable proof, then Sec. 30 provides that "any other person may prosecute therefor in the name of the Board of Commissioners of Excise."

Complaints, either civil or criminal, may be made at any time within three years after an offence has been committed. (See Sec. 92, N. Y. Code, and Revised Statutes, p. 726.)