Miles F. McDonald, District Attorney (
Julius Helfand and
Aaron E. Koota of counsel), for petitioner.
Sydney Rosenthal for respondent.
In the opinion of this court, it was the legislative intent, by the enactment of the aforesaid immunity statutes, to grant amnesty in regard to a violation of a tax law, both for criminal prosecution, and any penalty therein provided. (
People ex rel. Hofsaes v. Warden of City Prison, 277 App. Div. 398, affd.
302 N.Y. 403;
People ex rel. Coyle v. Truesdale, 259 App. Div. 282, 284;
People v. Florentine,
supra.) The case of
Henry v. Salina Bank (1 N.Y. 83 [1847]) which respondent urges in support of his contention, is not in point. There appears to have been no statutory grant of immunity in that case equal in scope to the amnesty granted by the present bribery, conspiracy and gambling statutes against penalties as well as criminal prosecution. Respondent's refusal to testify, therefore, constitutes a criminal contempt of court. He is directed to appear for further proceedings herein on a date to be fixed in the order granting this motion. Submit order.