The true northerner. [volume] (Paw Paw, Mich.) 1855-1920, 1875-05-21
The Liquor Tax Law.

The Liquor Tax Law.
AN ACT for the taxation of the business of manu-
featuring and selling spirtuous and intoxicating,
malt, brewed, or fermented liquors. and to repeal
act No. II, approved February 3, 1855, entitled
IAN act to prevent the manufacture and sale of
spirituous intoxicating liquors beverage"
and all acts amendatory thereof, or in addition
thereto said acts being sections 1876 to 2154 in
elusive, and printed in Volume of the Compiled
Laws of 1871, on page 600 to page 70l inclusive;
and also the act No. $50, as printed on pages 201
and 202 of the Session Laws of 1873, entitled San
act to prevent the sale of spiriuous and intoxicat
ing drinks as q beverage" the same being "a new
section to chapter go of the Compiled Laws of 1871
being act relative TO 1.-THE manufacture and
sale OF spirtuous and intoxicating drinks a bev-
GRACE" to stand as section D.
SECTION /. The people of the state Of Michi-
gan enact, That each and every person, corpo-
ration, association, company or copartnership
engaged i'll the manufacture or sale Of spiritrl-
ous or intoxicating liquors, or any patent medi-
cine mixture or compound which in whole or in
part consists of spirituous or intoxicating
liquors, sold or offered for sale as a beverage,
or malt, brewed or fermented liquors, shall pay
for each place where such sales are made, "a tax
as follows:
First. If engaged in the sale of spirtuous
or intoxicating liquors or beverages at retail
without the corporate limits of any city or vii
lage and not within three miles of the bound
poration, association, company or copartner-
ship engaged in such sale shall pay tax of
fifty dollars per annum, and if engaged in the
sale of malt or brewed liquors twenty-five dol
lara per annrm;
Second If such business is carried on in vii
lage or city having population of not to exceed
one thousand, as shown by the last official end
meration under State or United States authority,
or within three miles of the corporate limits of
such village or city, tax of seventy-five dollars
per annum on sales of spirtuous or intoxicat-
ing liquors, and on malt liquors forty dollars
per annum.
Third. If such business is carried on in
village or city having population of not less
than one thousand nor more than three thous-
and or within three miles of the corporate linn
its of any such village or city, tax of one
hundred dollars per annum on sales of spiritu-
Gus or intoxicating liquors, and on malt liquors
fifty dollars per annum.
Fourth. If such business is carried on in a
city or village having population of three
thousand or more, or within three miles of
the corporate limits of any such village
or city, tax of one hundred
and fifty dollars on spirtuous or intoxicating
liquors, and fifty dollars on malt liquors per
annum.
Fifth. If engaged in the sale of brewed or
malt liquors at wholesale, or at wholesale and
retail one hundred dollars per ,annum.
lStrth. If engaged in the sale of sprituous or
Intoxicating liquors at wholesale, or at whole
sale and retail, three hundred dollars per an
mum.
lSecentb. If engaged in manufacturing brewed
or malt liquors for sale, if the quantity manu-
featured be fifteen hundred barrels or under
fifty dollars. If over fifteen hundred barrels
and not exceeding five thousand one hundred
dollars. II five thousand barrels or over, the
sum of two hundred dollars per annum.
Eighth. If engaged in the manufacture for
oil of n intnVlcatinO HUnnra
hundred dollars.
Ninth. No person paying a tax on spirituous
or intoxicating liquors, under this act, shall be
liable to pay any tax on the sale of malt brewed
and fermented liquors.
SEC. q Retail dealers of spirituous and in
toxicating liquors, and brewed, malt and
fermented liquors, shall be held and
deemed to include all persons who sell
by the drink, and in quantities of five
gallons or less, or one dozen quart bottles OF
less, at any one time to any one person. Whole
sale dealers shall be held and deemed TO mean
and include ali persons who sell or offer to sell
such 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 by the owners
thereof on his own premises. No druggist shall
be liable to pay any tax herein imposed who
sells liquors for medicinal chemical, mechan.
cal, 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 and shall be in lieu of al
taxes on such business ProUided, Nothing
/ herein contained shall be construed to excmp,
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
assessment roll to the Treasurer
SEC. 4. The Assessor Of every township,
ward, city, or village, shall, on or before
the third Monday of May in each year
Inquire and ascertain the name OF
every person, corporation, association
company, or copartnersbip engaged in carrying
ON any business mentioned in the first section
of this act, and he shall enter in a roll, to bt
made by him, the name of every such person
corporation, association, company, or copart
nership, and the place OF doing business, tn,
1 kind of business carried on, and the amount OF
tax to be paid according to the provisions Of
this act
SEC. 5. On the first Wednesday after the thirt
Monday in May it shall be the duty of the As
SCISSOR to represent at his Office from oclock il
the forenoon until IL o'clock noon and from
o'clock in the afternoon until o'clock in tn,
afternoon, for the purpose of reviewing sucl
assessment roll. and 80 on the next two follow
ing days. and on the request of any person
corporation, company, or copartnership his
or their agent or attorney considering them
selves aggrieved OH sufficient cause being showr
to the satisfaction of such Assessor, he shall
alter such assessment in such manner IA ma,
be necessary IN order to conform to the pro
visions of this act, and he shall also upon suffi
cient cause being shown by any credible person
add to said roll the name of any other person
corporation, association, company or COZ artneT
ship engaged i'm any business liable u
be be taxed under the PROVISIONS o
this act the kind of business and the amour
tax to be paid according to the pro
visions Of this act, and the said Assessor shall