The true northerner. [volume] (Paw Paw, Mich.) 1855-1920, 1875-06-04
MICHIGAN NEWS.
Correct Copy of the Liquor Tax La

In former issue Of our paper we printed
what purported TO be an exact copy OF tn,
Liquor law passed at the recent session of the
Legislature, but which, we have since discov
elel was incorrect in many particulars. Below
Will be found the full text of the act exactly ~
II came from the hands OF the Governors
AN ACT for the taxation of the business of manu-
featuring and selling spirituous and intoxicating
malt, brewed, or fermented liquors. and 10 repea
act No. IL, approved February 3, 1855, entitled
Fan act 10 prevent the manufacture and sale OF
spirituous and intoxicating liquors beverage,
aud all acts amendatory thereof, or in addition
thereto; said acts being sections 2136, 2l37, 2l3S
239, 2l40, 214l, 2l42 2l43 2i4I, PAS, alag, 2l47
2lis, 2l49, 2l50, 2l5l 2l52, 2l53, 2i54 of TIM Com
piled Laws OF 1871, and also act No. $50
of the Session Laws of 1873. entitled Z" An
ing drinks as beverage" the same being new
section to chapter 80 of the Compiled Laws of 1871
being an act relative To "The manufacture and
sale Of spirtuous and intoxicating drinks a bey-
erage,' TO stand as section %.
SECTION /. The people of the State of Michi-
gan enact, That in all townships, cities and
villages of this State there shall be annually
levied and collected the following tax upon the
business of manufacturing, selling or keeping
for sale distilled or malt liquors, as follows
Upon the business of selling or Offering for sale,
spirituous or intoxicating liquors by retail, or
any patent medicine, mixture or compound
which in whole or IN part consists OF spirituous
and fifty dollars upon the business of selling or
Offering for sale, by retail any fermented or
brewed liquors, or any other beverage, forty dol
lars; upon the business of selling brewed or malt
liquors at wholesale, or at wholesale and retail,
one hundred dollars per annum upon the
business of selling spirituous or intoxicating
liquors at wholesale. or at wholesale and retail.
three hundred dollars per annum; upon the bust
ness of manufacturing brewed or malt liquors
for sale, If the quantity manufactured be fifteen
hundred barrels or under, fifty dollars. If over
fifteen hundred barrels and not exceeding five
thousand, one hundred dollars. II five thou
sand barrels or over the sum Of two hundred
dollars per annum upon the business OF manu-
featuring for sale OF spirituous or Intoxicating
liquors, three hundred dollars. No person pay
ing tax on sprituous or Intoxicating liquors,
under this act shall be liable To pay any tax on
the sale of malt, brewed, and fermented liquors.
SEC. 2. Retail dealers of spirituous and in
toxcating liquors, and brewed, malt and
fermented liquors, shall be held and
deemed to include all persons who sell
by the drink and i'll quantities OF five
gallons or less, or one dozen quart
bottles or less at any one time
TO any one person. Wholesale deal
ers shall be held and deemed to mean
and include ali persons who sell or offer to sell
spch liquors and beverages in quantities OF five
gallons or over one dozen quart bottles at any
one time to any one person. No tax imposed
under this act shall be levied or collected from
any. person for selling any wine or cider
made from fruits grown or gathered
liable to pay any tax herein imposed who
sells liquors for medicinal, chemical, mechan-
ical, and sacramental purposes only.
SEC. 3. The taxes herein provided for shall
be assessed. levied, and collected by the same
officers, and in the same time and manner as the
taxes upon personal property, except AZ herein
otherwise provided: PrOcided, Nothing
herein contained shall be construed to exempt
any species of property from taxation under
the general laws. All taxes shall be deemed
payable and due at the time of the delivery OF
the assessment roll to the Treasurer.
SEC. 4. Tie Assessor of every township,
ward. city, or village, shall, on or before
the third Monday of May i'll each year,
inquire and ascertain the name OF
every person, corporation. association. company.
or copartnership engaged in carrying on any
business mentioned III the first section
of this act. and he shall enter in a roll. to be
made by him, the name Of every such person,
corporation. association, company, or copart-
nership and the place of doing business, the
kind OF business carried on, and the amount of
tax to be paid according to the provisions OF
this act And he shall before the first Wednes-
day after the third Monday in May, notify each
person. corporation association, company or
whose names have been entered
on said roll of SAID entry such notice to be
verbal. printed or written.
SEC B. On the first Wednesday after the third
Monday in May it shall be the duty of the As
SCISSOR 10 be present at his Office from O'Clock in
the forenoon until u o'clock noon and from l
o'clock in the afternoon until D o'clock IN the
afternoon, for the purpose of reviewing such
assessment roll. and so on the next two follow
ing days and on the request of any person.
corporation company, or copartnership his its
or their agent or attorney considering them
selves aggrieved on sufficient cause being shown
to the satisfaction Of such Assessor, he shall
alter such assessment in such manner as may
be necessary IN order TO conform TO the pro-
visions of this act and he shall also upon suff-
cient cause being shown by any credible person.
add 70 said roll the name OF any other person,
corporation, association, company or copartner-
ship engaged in any business liable to
be taxed under the prouslons of
this act, the kind of business and the amount
OF tax 70 be paid according to the pro-
visions of this act and the said Assessor shall
receive two dollars per day for each days SER
vices performed under this act, to be audited
and allowed by the Township Board the Village
Trustees. or the Common Council, and paid out
of the contingent funds of said township, vii.
lage or city.
SIC. 6. When said Assessor has reviewed and
completed his roll. it shall be his duty to attach
thereto, signed by HIM. certificate which may
BE in the following form II 90 hereby certify
that have set down in the above assessment
roll all the places where the business of manu-
featuring, selling. or Offering for sale spiritu-
ous intoxicating brewed or malt liquors il being
carried Oh, together with the name of the cor
poration. person, association, company, or co
partnership engaged in such business, and the
particular kind of business in which each is 80
engaged, according to my best information and
belief And on or before the first Monday of
June he shall attach to such assessment roll
warrant under mis- hand, commanding the
County Treasurer to collect such taxes III the
manner prescribed by law for the collection OF
township. ward, city or village taxes assessed
upon personal property, except az herein other
wise provided he shall deliver the said roll and
warrant 80 completed to the Treasurer Of his
county: PrOrided, hO1cerer, That in
case the above roll il not completed within
the time above fixed or is defective
in any respect the same may, by such
Assessor, be completed at any time thereafter
and delivered to such Treasurer Prouided
further, That should any person, corporation,
association company or artnership be added
TO said roll after the time fixed for reviewing
the same, a. above provided, OF should such
roll not be completed, or such Assessor not be
present at his Office at the time above fixed.
then public notice shall be published in some
nevsDaDer printed and published i'm said coi,ptv