Alpena weekly argus. [volume] (Alpena, Mich.) 1871-1893, 1875-05-26
The Law Taxing nnl Seguiat-
ing lhc Liquor Traffic.

NlilOo anu % VI NAAA' INV N+hNa
shall be annually levied and col
lected the following tax upon the
business Of manufacturing, selling
or keeping for sale distilled or malt
liquors; Upon the business of sell
ing or Offering for sale spirituous
or intoxicating liquors by retail,
or any patent medicine, mixture
or compound which in whole or
part consists of spirituous or in
toxicating liquors, $3.50; selling or
offering for sale, by retail, any fer
mented or brewed liquors, or any
other beverage, $40; selling brew
ed or malt liquors at wholesale, or
at wholesale and retail, 500 per
annum; selling spirituous or intoX-
icating liquors at wholesale, or at
wholesale and retail, $500 per an
nun; manufacturing brewed or
malt liquors for sale, 800 barrels
or under, $50. If over 1900 bar
rels and not exceeding 5000, Sl00
If 5000 barrels or over, 5000 per
annum upon the business of man
ufacturing for sale spirituous or
intoxicating liquors, 5000. No per-
son 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 fer
mented liquors.
SEC. 2.-Retail dealers of spirit
uous and intoxicating 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 doXen quart bottles or
less, at any one time to any one
person. Wholesale dealers shall
be held and declared to mean and
include all 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 per-
son for selling any wine or cider
made from fruits grown or gather
ed in this State. No druggist shall
be liable to pay any tax herein i'm
posed who sells liquors for medici-
nal, chemical, mechanical and sac
ramental purposes only.
Cnn Uthn tox.og In,nsn
vided for shall be assessed, levied
and collected by the same officers
and in the time and manner as the
taxes upon personal property, ex-
cept as herein otherwise provided
Procided, Nothing herein con-
tanned shall be construed to exempt
any species of property from taxa
ton under the general laws. All
taxes shall be deemed payable and
due at the time of the delivery of
the assessment-roll to the Treas
urer.
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 as
certain the name of every person,
corporation, association, company
or copartnership engaged in carry
ing on any business mentioned in
the first section of this act; and he
shall enter in roll, TO be made by I
him, the name of every such per-
son, ETC., whose names have been
entered on said roll of said entry
such notice to be verbal, printed
Or written.
SEC 5.-On the first Wednesday
after the third Monday in May it
shall be the duty of the Assessor
to be present at his Office from
eight o'clock a. IN. until twelve
o'clock noon, and from one o'clock
in the afternoon until five o'clock
in the afternoon, for the purpose
Of reviewing such assessment-roll,
and so on the next two following
days and on the request of any
person, etc, of their agent or at
torney considering themselves ag-
grieved, on sufficient cause being
shown to the satisfaction of such
Assessor, he shall alter such assess
ment in such manner as may be
necessary in order to conform to
the provisions of this act, and he
shall also, upon sufficient cause be-
ing shown by any credible person,
add to said roll the name of any
other person, etc., engaged in any
business liable to be taxed under
the provisions of this act, the kind
of business and the amount of tax
to be paid, according to the pro-
visions of this act; and the said
Assessor shall receive 50 for each
days services performed under this
act, to be audited and allowed by
the Township Board, the Village
Trustees, or the Common Council,
paid ont of the contingent funds
Of said township, village or city.
Sec. 6.-When said Assessor has
reviewed and completed his roll it
shall be his duty to attach thereto,
signed by him, certificate, which
nay be in the following form: 81
10 hereby certify that / have set
down in the above assessment-roll
III the places where the business
If manufacturing, selling or offer
ng for sale spirituous, intoxicating,
,rewed or malt liquors is being !
carried on, together with the name
" the cnrnoration. nerson. associa-