The Jackson standard. [volume] (Jackson C.H., Ohio) 1847-1888, 1883-07-05
THE SCOTT LAW.
Full Text of the Law Which Has Just Bee
Declared Constitutional.

Following is the full text of the
Scott liquor tax law, which the Su-
preme Court to-day declared constitu-
tional:
An Act further providing against the
evils resulting from the traffic in
intoxicating liquors.
Section 1. Be it enacted by the Gen
eral Assembly Of the State of Ohio,
That upon the business of trafficing in
intoxicating liquors there shall be as
sessed, yearly, and shall be paid into
the county treasury, by every person
engaged therein as hereinafter provi-
ed, and for each place where such bus
mess is carried on, by or for such per-
son, the sum of two hundred dollars.
Provided if such business continues
through the year, to-wit: from the
second Monday of April, exclusively
in the trafficing in malt or vinous liq-
uors, or both, such assessment shall be
but one-half the foregoing sum.
SEC. 2. That said assessments, to-
gether with any increase thereof, as
penalty thereon, shall attach and
operate as lien upon the real proper
ty on and in which such business is
conducted, as of the fourth Monday
Of April each year, and shall be paid
OH or before June 20 following: Pro-
vided, where any such business shall
be commenced in any year after said
Monday, assessment shall be proper
tionate in amount to the remainder of
the assessment year, except that it
shall in no case be less than twenty
five dollars, and the same shall attach
and operate as lien, as aforesaid, at
the date of, and be paid within ten
days after such commencement; and
that whoever shall engage or continue
in the business aforesaid of selling in
toxicating liquors in or upon land or
premises not owned by him, and with
out the written consent of the owner
thereof, shall be held guilty Of mis-
demeanor aud liable to be indicted and
punished by fine not exceeding one
hundred dollars nor less than twenty
five dollars, or by imprisonment in
the county jail not exceeding ten days,
or both, at the discretion Of the court;
and each days continuance upon such
premises shall be an additional Of
tense.
SEC. 3. That every assessor shall
return to the County Auditor, with
his other returns, a statement upon
blank to be furnished by such Audi
tor for that purpose, as to every place
within his jurisdiction where such
business is conducted, showing the
name of the person engaged therein,
brief and accurate description of the
premises where the same is conducted,
and by whom owend, and whether
such business is confined exclusively to
traffic in malt or vinous liquors or both;
said statement shall be signed and
verified before such assessor by such
person. And if such person shall, on
demand, refuse or fail to furnish the
requisite informa- ton for such state
ment, or to sign or verify the same,
such fact shall be returned by the as
SCISSOR and thereupon such assessment
on his said business shall be three hun
dred and seventyfive dollars. And if
any person having made return that
his business is confined exclusively to
malt or vinous liquors, or both, shall
thereafter, during the assessment year,
sell any other Intoxicating liquors,
the assessment upon his business shall
thereby be increased by the sum of
two hundred and fifty dollars. And
if any assessment aforesaid shall not
be paid when due, there shall be added
penalty thereto of twenty per CEN
tum, which shall be collected there
with.
SEC. 4. That the County Auditor
shall make and preserve duplicates Of
such assessments, alphabetically ar
ranged, which shall show the amount
and time of each assessment, by
whom to be paid, and the premises
whereon the same is lien. And up
on receiving satisfactory information
of any such business liable to assess
ment, or increased assessment, as fore
said, not returned by the assessor, he
shall forthwith enter the same upon
such duplicate, and upon the County