Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1883-01-04
THE LIQUOR QUESTION.
Provisions of the Locke Tax Bill
Which is to be Introduced in
the General Assembly.

Much discussion is going on over the
probable action of the General Assem-
bly, at its approaching session on the
liquor question, it being the almost uni
versal impression that something ought
and will be done TO accomplish the end
aimed at blythe passage of the late la
mented Pond law, which the SuNeme
Court so unceremoniously knocked in
the head. 1t is pretty well settled that
the bill of Representative Locke, of Mad
ison county, will be again introduced
and is likely to become the leading
measure OH the subject before the Leg
islature. ---zl-----s-.a--.Al i.-.-i--
The tax proposed by the Locke bill il
graded according to sales. The bill pro-
vldes that - the first day of June of
each year, or within Jw-nty days there
after, ever dealer in liquors shall regis
ter with the County Auditor, giving his
name, residence. place of business (the
same to each partner where partners ex-
istJ, the amount of malt liquors sold du-
ring the thirty days Immediately pre-
S%Nih6 WV VI ~ hoy VI bhC dliIOuHt
of spirituOus liquors sold during he pre-
ceding year, the number of barrels of Va
riOus liquors sold during The year, and
pay his tax fer the year.
A dealer in malt liquors, whose sales
for thirty days next preceding the day
Of registry average five kegs or undeI
per day, will be required to pay fifty dol
lars annually; over live, but not more
than ten kegs per day. one hundred dol
lars annually; over ten, but not more
than fifteen kegs per day, three hun
dred dollars annually.
A dealer in spirituous liquors whose
sales in the aggregate for one year next
preceding the day of registry shall not
exceed ten barrels, must pay fifty dol
lars annually; exceed ten barrels, but less
than twenty barrels, one hundred dol
lars annually; exceed twenty barrels,
but less than forty barrels. two hundred
dollars annually; exceed forty barrels,
three hundred dollars annually.
A dealer in vinOus liquors, whose
sales in the aggregate for one year next
preceding the day of registry shall ex-
ceed twenty barrels, but be less than
forty barrels, will have to pay fifty dollars
annually; and Ona whose sales in the ag-
gregate fer said prricd shall exceed forty
barrels, will be assessed one hundred
dollars annually.
Where persons fail to register, il is
made the duty of the county auditor To |
notify them of such failure. and if they |
do not register within ten days of the |
time of service of such notice. their tax |
will be doubled and may be collected by |
law, the tax being the first lien upon the |
of the defendant. When a |
fraudulent return is made, the guilty |
party is liable to penalty equal to one
hundred per centum upon the original |
tax. When person engages in bust
ness after the first of June, his tax will
be $50 upon each of the classes Of liquor
sold. If sale is made where tax ha
been paid, the purchaser steps into the
shoes of the seller and is not liable to an
additional tax. rhe dealer must keep
an accurate account of his sales, under
direction of the Auditor of State, to
whom the County Auditor reports all
under this law.
The tax thus collected is to be dis
,ributed as follows: Two-thirds to the
township or corporation in which the
,raffic taxed is located, and one-third to
,he county. Where liquors fall into the
hands of Il man who is not engaged in
business. through security or otherwise,
ne may dispose of the same without pay
ng tax. A person having two or more
places of business must pay the tax and
'eglster in each place separately.