Democratic Northwest. [volume] (Napoleon, Ohio) 1869-1894, 1883-04-26
SEW LIQUOR TAX Law.
An EpItome Of Its Provisions PIaI
~ EXnFoaaad

| We Ha'O VIZ AS" ss1NNt AoN AZ Aea
this week, Just as il passed the Legis
lature, but believing that an epitom'
of its provisions would be more resdi
ly understood by our readers we give
the following:
The law requires tax Of 800 per veal
for the sale OF malt and vinous liquors
that is. beer. ale, porter. and wine, oI
any other product OF the grapes or malt
II the party, in addition TO malt and
vinous liquors, also sells distilled liquors
such as whisky. brandy. rum. etc. he
must pay in addition 800, making S90C
in all. This is the full extent of tax that
can be assessed.
The tax must be paid to the county
treasurer on or before the Goth day OF
June, as other taxes are paid.
A person commencing business at any
time after the fourth Monday of April
will be required to pay proportionate
tag dating from that time to the end ot
the assessment year.
A person TO do business under the 500
tax must corfine himself exclusively to
malt and vinous liquors. The sale of dis
titled liquors for any period, without re-
gard to whether continued during the
year or not, requires the payment of the
full tax Of $2c0.
Parties engaged in the traffic are not
required tO give bond. The property
where the business is conducted is held
for the payment of the tax, and that mat.
ter must be arranged between landlord
and tenant.
Any person selling liquor in leased
property without the written consent OF
the owner is liable to fine not exceeding
800 and not less than $25, and may be
imprisoned in the county Jail not exceed
ing ten days.
Itimposes the duty upon the township
and ward assessors of returning with
| their other returns a statement showing
every pace within their Jurisdiction
where such business is carried on giving
the names of the person and description
of the premises, and statement wheter
only malt and vinous, or malt, vinous
and distilled liquors are sold, such state
ment to be signed and sworn to by the
parties engaged in the business.
II any person so engaged refuses or
| fails to funish such information on de.
mand, the fact shall be returned by the
assessor, and the business shall be assess
ed 1915.
If any person. having sworn that he
sells only malt and vinous liquors, is dis.
covered during the year selling distilled
liquors, his tax shall be increased $3.50,
making $3.50 in all.
II any of these assessments are not paid
when due-that is. by the 20th day of
June-then penalty of 90 per centum
will be added.
The law exclusively applies to the re-
tailers OF intoxicating liquors as bever-
age, and does not apply to the manufac.
ture or sale for medical, manufacturing
scientific, or pharmaceutical purposes.
The proceeds of the tax are to be cred.
tied by the county auditors-one.fourth
to the poor fund. and the remainder to
be equally divided between the police
fund and the general revenue fund.
Where there is no police fund, three
fourths of the tax goes to the general
revenue fund.
The county auditor is required to give
notice, by publication, to the saloon keep.
ers in his county that said tax must be
paid before the Goth day of June, and the
attorney general is empowered to see that
the auditors perform this duty.
The Smith Sunday law of last year Is
repealed and re-enacted, with provis
ion that its operations may be suspended
by an ordinance of village or city coun-
Gil so as to permit the sale of liquor on
Sunday as on any other day of the week.
It must be understood that the traffic on
Sunday is absolutely prohibited until per.
mission is given by ordinance.
The requirement of the Sunday pro.
vision is. that ''all places where intoxi.
eating liquors are usually sold on other
days, except regular drug stores" shall
be closed on the first day of the week,
commonly called Sunday. The defini.
ton of ''place" is the room or part of
room where such traffic is usually con.
Quoted.
IL repeals the statute prohibiting the
sale of liquor to be drank on the premi.
ses, 9, that there is now no legal penalty
for that act.
1t authorizes city councils, bv ordi.
nance. to prohibit places for tippling and
the sale of Intoxicating liquors all DAYS
in the week. Councils are also author
lied to permit places for the sale of liq.
| uors.
Where councils refuse or neglect to
act, the status will be the same as at
present, except that the tax must be paid
and no penalty attaches to the sale.
The sale of liquor to a minor, without
the written consent of his guardian or
family physician. or to person intoxi
Gated or in the habit of getting intoxi,
Gated, will incur a fine of not less than
$25 nor more than $100. and imprison.
ment for not less than five nor more than
thirty days, or both.