The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1883-04-24
The Liquor Tax Law,


eyol Assembly Of he State of. Ohio, tina,
upon the business vi traifieing in intoxi,
eating liquors, there sball be assessed
yearly, and shall he paid into ahe enunty'
Treasury bysevery person engegfdlh There,
Ia, az hereinafter provided, and for each
plare where such business ID carried on,
BY or for such person, the sum OF two
hundred dollars
| Provided, il such business continue
through the year. to wit: from the Sec
ond Monday Of April. exclusively in the
traffieing in malt OF virons liquors, or
both, such assessment shall be one-hslf
the foregoing sum
SEC .. The salt assessments,A to-
gether with snv increase ahereof aspen
atty thereon. shall attach and opsrAte As
lien upon the real properly on and IN
which such business is conducted, as Of
the fourth Monday of April. each year,
asd shall he paid on or before June
twentieth, follpwing. Provided. where
any such business shall be commenced
in any year after said Mondsy, said as
sessment shall be proporHonste In;
amount TO the remainder 6f fhe assess-
'ment yesr, except that il shall in no case
he less than twenty five doatsts,s and the
same shall attach and operate as a lien
as aforesaid. al the .daie Qd, and be, paid
within ten days after such commence
ment; aud that whoever shall engage or
crntinue in the business aforesaid Of sell
ling Intoxicating liquess ninr. bf Iupou
land or premises~Iiot oTned M hl and
without the written consent OF the own
er thereof shall b. held guilty OF mis-
demesnor and liable to be indicted and
punished bv fms dot exceeding one
hundred dollars nor less than twenty.
five dollars, oEsby fmpEisonmert in .!tbes
county Jail notsexceerling aen SGaSs. .NorI
both, al the discretion of the court, and
each days continuance; upon ssuch prem
ices shall ne an additional offehse.
Src. 8. That every assessor SHAH re-
turn to the county auditor, with his
other returns, q statemeut. upon HANK
to be furnished by suct auditor fer that
purpose. a. to every place within bis
Jurisdiction where such business Sis ! con
Quoted, showing the name OF the person
engaged therein, brief and accurate
description of the premises where the
same is conducted. andsby whom owned,
aud whether such business is confined
exclusively to traffic in malt or vinous
liquors, or both; said statement shall
be signed and verified before such as
SCISSORS BY snch person, And Il aueh !
person shall. on demand. rsIlssapr .lsll
to furnish the rt rtquisite information for |
such statement, or to sign or verify the
same. such fact shall be returned by the
assessor, and thereupan such assess
meBt upon his said husinrs4'fshaas ne
three hundred. and sevsn.y-fise dollars +
Aud IL any person having made return
that bis business is confined exclusively
to malt or yinous liquors, or both, shall
thereafter, during the assessment yesr,
sell any other intoxicating liquors. The
assessment upon bis business shall there
by be increased 5y the sum OF two hun.
dred and fifty dollars. And, il any as
sessment Aforesaid shall '>noF abe paid
when due. there shall be added penalty
thereto OF twenty par cenanpl which
shall he collected Herewith. I
SEQ. 4 That the capntyz zanditor, shall
make and preserve duplicates or sncb
alphabetically arranged,
which shall show the amount and time
ot1esch assessment ;W whqpsA9 be
paid. and the premises whereon the same
10 lien. And upon receiving satisfsc-
tory information Of any such business
liable to assessment,-oi increased sssess-
ment, as aforesaid: not returned W ths
assessor, he shah forth hRitHEents4. the
sane upon such duplicate, and upon the
county ,treasnrer's copy, thereof. By
:he frst Monday OF ij6ne 7of each yeaf |
he shall make and deliver to lRe Scddntyt
treasurer q copy Of snclf duplicate,
charging him with the full hinodIt of1
such assessment to he collected, add also
with any additional assessments, or fn.
creased assessments and penalties. ~ I
SEo 5. That the county. treasnrerf
shall collect and receipt for all ASSESS
ments 50 returned to him And Fff ahy 1
assessment shall not be paid when due :
he shall forth with proceed as provided
by section one thousand one hundred
and four (1l04) OF the revised statues,
to enforce the lien for the same and
penalty and the provisions OF said sec:
tion, and any othar provisions OF the
Law OF this stste relative to ihe collee-
tion OF taxes or assessments, are ahtr rebs
made applicable to the enfofcemen1 Of
such liens and the collection 81 such as
sessments and penalties Said treasurer
shall charge himself with all' such as.
easements placed in his hands for col.
lection, and shall account to ssid Hudi,or
FOL. all penalties collected BY him here
under. q
SEC. g. The phrase "tradfcing Ia in
|toxicating liquors" as used fl This act,
means the buying or procuring, and sell
ling of interesting tiqnofs otherwise
than upon prescriptions issued Ia good
faith by reputable physiciaasl I'm ac:ive
practice, or for exclusively known me.
chanical, pharmaceuticalS Scf ssacrsmen.al
purposes; but such phrase doesnet4 in
clude the manufacturing Of Intoxicating
liquors from the raw material and aethe
sale thereof by the mauufac, urer sf' The
same in Quantities f'ons eesiioA aor
more at'anv one time.-s ,-----
SEC 7 That the, Ievennesr and ,fees
resulting under the provisions of this
act, shall be distributed as follows, 10
wit : In every county. t6feestodftfa OF
the money paid as herein provided. into
the comfy treasury, sop. account OF any
business aforesaid esrfisd on in any
city or village therein, .lshsA upSn the
warrant Of the county auditor, be paid
into the treasury OF ssneh operation
one.hslt to the credit OF The. police fund.
and one,half to- ,lhe creidif. sot tHe:igen-
aral ravsrpa f,, Il th S.Si1 "a q.