The Hillsdale standard. [volume] (Hillsdale, Mich.) 1851-1909, 1877-05-15
THE LIQUOR TAX.


Law, which has now passed both
houses OF the Legislature and been
given immediate effect, is printed be-
low. AL the sections containg new
matter, or whose provisions are essen
TALLY altered. are printed in full. 9th
ers, slightly changed. a.s described, as
are also several sections OF the law that
remain entirely unaltered, making alto
gether O complete statement Of the
measure as IL now stands. In the case
Of every section where quotation marks
are used the exact text OF the bill 10
given:
SECTION /. In all townships, cities
and villages OF this State there shall be
annually levied and collected the fol-
lowing tax upon the business Of manu-
featuring, selling, or keeping for sale
by all persons whose business IN whole
VI in part consists in selling or keeping
for sale, or manufacturing distilled or
malt liquors, or mixed liquors, as fol-
lows: Upon the business OF selling or
Offering for sale spirituous or intoxi-
eating liquors, or mixed liquors, by re-
tail, or any patent medicine mixture or
compound which in whole or in part
consists u spirituous or intoxicating
liauors the sum Of $3.50 per annum;
upon the business OF selling or Offering
for sale by retail any malt, brewed, or
termented liquors, $50 per hnnum; up
IN the business Of selling brewed or
malt liquors at Wholesale. or at whole.
.ale and retail, 500 per annum; upon
the business Of selling spiritaous or in
toxicaling liquors, at Wholesale, or AT
wholesale and retail, 800 per snnum:
upon the business Of manufacturing
brewed or malt liquors for sale. IL the
quantity manufactured be over bar.
rels aRd does not exceed 1900 barrels,
$50, il over 1000 barrels and not ex.
ceeding 5000 barrels. 500; il 5000
barrels or over, the sum OF 600 per an
uum; upon the business OF manufac-
turing for sale spirituous or intoxicat-
ing liquors, 1900 No person paying
A tax on spirituous or Intoxicating Ii
uuoru under this act shall be liable to
oay any tax on the sale OF malt, brew
ed and fermented liquors. No person
paying a manufacturers tax on brcwed
Jr malt liquors under this act shall be
liable to pay Wholesale dealers tax
on the same"
SEC. 2, defining who are retail deal
ers and who are Wholesale dealers, and
providing tha. there shall be no tax on
vine or cider made from Michigan
fruits, nor on druggists selling liquors
'ior medicinal, chemical, mechanical
and sacramental purposes, remains
| upalteTed.
"SEc. 8. The taxes herein provided
| for shall be assessed, levied and collect
| ed by the same officers, and in the
| same time and manner as the taxes up
on personal property, except as herein
otherwise provided. But no person
shall engage in any business mention
ed in this act until he has lrst notified
| in writing, the assessing efficer whost
duty IL would be 20 assess the tax here
in above provided 10 be levied on such
,usiness, that he intends TO commence
the same (naming the time when, anC
the place where); nor until he has also
paid to the county treasurer OF the pro
per county, the full amount OF the to,
therefor, required by this act, 10 b,
applied by such county treasurer Il
the payment OF said tax whenever th,
tax ron therefor shall como to hi
hands. Aud any person violating thu
foregoing shall be deemed guilty OF |
misdeneanor, and upon conviction
thereof, shall be punished by fne no
exceeding 500 and costs OF prosecution
and on failure 20 pay such fine ant
costs, shall be impris oned not exceed
ing ninety days: PROVIDED, Noihin,
herein contained shall be construed 4
exempt any species Of property from
annual taxes herein provided for shal
be for the year commencing on the FRS
day May, and shall be deemed payabl,
aud due al the time Of the delivery o
the assessment roll to the county treas
urer as hereinafter provided"
| SEC. 4 Specifying that the time 70
making the assessment roll shall be OF
or before the third Monday OF May
and relative 10 giving notice to person
whose names are on the roll, remain
unaltered.
| SEC. s. So much of this section q
relates TO the time for review and cor
rection OF the roll, and for informinl
persons liable 10 tsxatien whose name
are not on the roll, remains unaltered
In regard 10 assessors compensation
this added:
"And the said assessor shall receiv
- per day for each days service PEI
formed under this act, and for trave
ing in making such service, on the u
nal travelled route, ten cents per mil
isr going only. To be computed fror
the uffice Of the assessor msking sue
.rrsice. and the like travelling fees a.
making bis return 10 the county tres,
nrrr, to be audited aud allowed bv ih
township board. the village trustees /,
the cumnnn council, aud paid out ,
= the contingent funds of ssid TOWNSHIP
village or city"
"Src. 9. When said assessor has r,
. viewed aud completed his roll IL sba
he his duty :" attach thereto, siens
Nv b,n. n csrhicste which may bs