This term, when used in statutes forbidding the sale of liquors, refers only to spirituous or Intoxicating liquors.See INTOXICATING LIQUOR; SPIRITUOUS LIQUOR. Liquor dealer. Dne who carries on the business of selling intoxicating liquors, either at wholesale or retail, and irrespective of whether the liquor sold is produced or manufactured by himself or by others; but there must be more than a single sale. Liquor-shop. A house where spirituous liquors are kept and sold. Wooster v. State, 6 Baxt (Tenn.) 534. Liquor tan certificate. Under the excise laws of New York, a certificate of payment of the tax imposed upon the business of liquor-selling, 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.