Northern tribune. [volume] (Cheboygan, Mich.) 1875-1885, 1881-05-21

MT. farr The senate cOncurred In tn
amendments made to his liquor tax bill
by yeas 20, nays Z. This bill now reads a
follows I'm all townships, cities ant
villages of this state there shall be pai(
annually the following tax upon thu
business of manufacturing, selling, OF
keeping for sale, by all persons WHOSE
business in whole or in 2 art consists in
selling or keeping for sale or manufac.
turing distilled or malt liquors or mixed
liquors as follows: Upon. the business
OF selling OF offering for sale spirituOus
or intoxicating liquors or mixed liquors
by retail or any mixture or compound
excepting proprietary medicines, which
In whole or in part consists of spirituOus
or intoxicating liquors the sum of $500
per anRum; upon the business Of selling
or offering for sale by retail any malt,
brewed, or fermented liquors $500 per
annum; upon the business of selling
brewed or malt liquors at wholesale or
at wholesale and retail, $500 per annum;
upon the business of selling spirituOus
or intoxicating liquors at wholesale or
| at wholesale and retail $500 per annum
upon the business Of manufacturing
brewed or malt liquors for sale if the
quantity manufactured be less than l.
500 barrels S65 per annum;, and $25 up
on each additional 1000 barrels Or.parts
thereof; upon the business of manufac-
turing for sale spiritu0us or intOxicat-
ing liquors $500 per annum. No person
paying tax on spiritu0us or intoxicat-
ing liquors under this act shall be liable
to pay any tax on the sale of malt, brew
ed, or fermented liquors.. > No person
paying manufacturers tax on brewed
or malt liquors under this act shall be
liable to pay wholesale dealers tax on
the same.
"Any person engaging in any such
business after the first Monday in Nav
in each year, before commencing such
business shall make and file the like
statement on oath as is provided for in
section three of this act, and pay in adj
vance to said county treasurer a pro rata
portion of the. yearly tax on such busi-
ness, as provided in section one, for the
remainder of the. year ending on the first
Monday of May next ensuing; and in
computing the time for such fractional
part of year for which tax is demand
ed, the tax shall commence on the first
Monday of that month i'm which said
business shall commence. But no tax
shall be less than one-half of the yearly
tax.
IF any person or persons shall engage
or be engaged i'm any business requiring
the payment of tax, under section one
of this act, without. having paid in full
the tax required by this act, and without
having the receipt and notice for such
tax posted up as required by this act, or
shall in any manner violate any of the
or of This n af
sons shall be deemed guilty of misde-
meanOr, and, upon conviction thereof,
shall be punished by fine of not less
priSOnment in the county Jail not less
than 10 nor more than 80 days, in the
discretion of the court. And for each
and every day in which any person or
persons shall be engaged in any such
business without payment of the tax
herein required, and without posting of
the receipt and notice as herein prOvid-
ed, he shall be deemed guilty of new,
separate, and distinct violation of this
act, and shall be punished therefor as
above provided. And any person or per-
sons who shall have paid a tax under the
provisions of this act, and who shall
thereafter extend or enlarge his said
business, or do any act or thing contrary
to the provisions of this It, or do any
thing requiring the payment of larger
tax without having paid to the county
treasurer such enlarged tax and posting
the receipt and notice as required by
this act, shall be deemed guilty of mis-
demeanor, and, on conviction thereof,
shall be punished as herein provided.
"All moneys paid to any county treas
urer under the provisions of this act,
after deducting his fees as herein pro-
vided, shall be by him placed to the
credit of the contingent fund of the
township, village or city from which the !!
same was collected, and shall be by such
county treasurer paid over, on demand,
to the treasurer of such township, vii |
lage or city, and the said moneys SO paid |
shall be by such township, village or
city applied as other contingent funds.
The county treasurer shall receive and
retain one per cent on all moneys paid
to him, as a recOmpense in full for all |
his services rendered under the proyis-
of this act" a4alsisEs f.Ha ealsR
Wall paper and oil shades a speciality |
at Macarthur, Smith & Co.'s.
fina limo of Snanich laeas at Near