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

> II do hereby certify that have set down Il
the above assessment roll all Of the l,lace
where the business OF manufacturing. ssnipz
or Offering for sale splrluous or lntoxlcatlnl
liquors, wine, brewed or malt liquors. or ans
patent medicine. mixture or compound
which In whole or In part consists u spintl
Gus OF Intoxicating liquors. is beinx carries
!. on. together with the name of the corpora.
ton. person. association. company, or copart
nership engaged Ia such business. aud ths
particular kind Of business 10 which each !,
60 engaged, according 10 my hes, information
and belief
And on OF before the nrst Monday ol
june he shall attach TO such assess.
ment roll warrant, under his hand,
commanding the county treasurer tc
collect such taxes in tho manner pre-.
scribed by law for the collection oil
township. ward, city or village taxes
assessed upon personal property, ex-
cept rs herein otherwise provided, and
he shall within the same time deliver
the said roll aud warrant. so complet-
ed, to the treasurer of his county:
PROVIDED, HOWEVER, That in case the
above roll is not completed within the
time above dxed, or is defective in any
respect, the Same may, by such asses.
sor, be completed at any time thereaf.
ter and delivered 10 such treasurer, nor
shall any irregularity or defect IN the
certificate attached TO said roll in any
wise invalidate said roll or any tax
therein assessed"
The remainder OF section @, provid-
ing for adding names 10 ths ron after
the time has passed for reviewing IL by
publication is unaltcred.
"SEc. 7. The county treasurer, up.
on receiving such roll, shall proceed to
collect snch taxes. and for that pnr-
second, third, and fourth Fridays OF
June; he shall retain two per cent for
collection fees. Evory county treasur.
er. sheriff or other officer who shall
collect or receive payment of any tax
under the provisions Of this act, shall.
upon making such collection, or receiv-
ing snch payment, give q receipt Tor
the taxes 30 collected or received 20
the person, company, corporation or
tirm Of whom tho same shall DO COL
lected or received. in which the person
tirm, company or copartnership paying
the tax shall be named, the amount
Of the tar, and the time in which the
same was assessed and paie, aud the
kind OF business for or on account OF
whish thetax was paid, shall be printed
in such receipt. And il such business
includes the sale OF brewsd or malt II.
quors only, the words "malt liquors"
shall be- printed in largo and conspicu.
ous letters in the receipt. And said
receipt shall be posted up and at all
times displayed in conspicuous place
in the room or place where the sale OF
the liquors or beverages named in this
act aud for which tho tax was paid ia
carried on, so that such receipt shall
be displayed in q conspicuous manner
TO all persons visiting or frequenting
such room or place, aud any person,
company. frm or copartnership who
shall carry on any business or sell any
liquors or beverages for which tar Is
required to be paid by this act without
having such q receipt posted up and
| displayed az aforesaid in the place
where such business or sales is or are
carried on, shall be deemed guilty OF
misdemeanor, and shall be subject to
the same hne and punishment as is pro-
vided in this act for the neglect or re-
iusal to pay the tax required by this
act And ii shall DO the duty OF the
Auditor General 10 prepare printed
blank receipts conforming TO the proyi.
sions OF this act, and TO furnish the
same in proper quantities TO the sever
al county treasurers Of the State,
and such treasurers shall furnish the
necessary numbers OF such blanks to
the sheriff or other officer collecting
any such tax. No county treasurer or
other officer shall receive part OF the
tax assessed against such person, CON-
pany or copartnership, nor receipt for
such partial payment; nor shall any
such person, company, or copartner-
ship engage In the business taxed by
this act without having paid to the
couHty treasurer the entire amount for
which they are 30 taxed 10 the end OF
the taxing year"
"SKc. 8. II any person. corporation.
association, company, or copartnership
shall refuse or neglect to pay the tax 80
assessed within fyo days after the time
specified in tho preceding section,
such treasurer shall within five days
after the time limited for collecting the
Same, issue his warrant 10 the sheriff
OF said county. reciting therein the
name Of such person, corporation, asso-
citation, company, or copartnership,
the business carried on, the assessment
OF such tax. and the date OF the same.
and commanding him 10 levy and make
tho amount OF said assessment with IN
terest at the rate OF 10 per cent. Per
anuum from the date Of such warrant
aud per cent. collection fees 1.-TWO.
thirds Of which fees shsll be retained
by the sheriff and one-third OF which
in addition to his fees allowed by SEQ
ton seven Of this act shall be paid to
the comfy treasurer as his fees under
the said warranty by distress and sale
OF any goods and chattles OF such per-
son or persons, corporation, association
company, or copartnorship, or OF any
goods and chattles found in the custo-
dy or possession OF such person, cor.
poration, association, company, or CO.
partnership, and used in the business
OF such person, corporation, association
company or copartnership, and in de.
fault thereof then OF his, her or their
lands and tenements, and 10 pay over
the same, excepting his fees, aud to
make O return OF his warrant and Of his
doings thereon to the county treasurer
within sixty days Of tho date thereof:
Prorided, That IL upon demand OF the
tax by the shoriff, the delinquent shall
pay such tar without levy and upon
such demand, then the sheriff shall col.
lect OF such delinquent in addition 10
the amount due at the time Of such de-
mand three per cent for the fees Of the
said treasurer, and also tho amount oi
fees for himself which are allowed him
by law in case Of demand upon execu.
tion issued from any court Of record. y
Section o, relative 10 the mode oi
procedure by the sheriff, under bis
warrant. for the enforcement OF unpaid
taxes, is made much more rigid in its
provisions. The sheriff shall call upon
each person named in his warrant
within ten days OF the time OF receiv.
ing such warrant, and he "shall forth
with levy upon" ETC., not only IN case
such persons ''refnses." Gas worded In
the old lAv) but in case he does moi
pay the tax at once, with interest and
fees. from any cause whatever. And
the sheriff may levy not only upon "ths
goods and chattles Of such person, cor
poration, association, company. copart
nership," etc. but also upon tho
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