The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1883-07-10
THE SCOTT LAW.
Opinion of the Attorney General
Delivered on Saturday.

In response to communication BY
the prosecuting attorney at Wapakoneta
tue attorney general on Saturday NAL,
teply, giving his opinions as to the re
auirements and practical workings o
the SEQ law. The substance oi ths
letter ls given in the tnllowinss
The lax mu-; he paid hy each person
engaged i, the lratfl:. and the imnunit,
secured nv snch "a, nent cannot be SOLD
or transferred to another dealer
A dealer who has paid the. lax does
not. nv retiring from hu 'iness het0re the
end II the j, ear, thereby Decurre entitled
to have p'op"riionate amount Of the
same refunded; nor can ole who has
been properly assessed escape paymen
by ceasiny to do business after the yea
commences. Fractional assessments a'e
made only when the business is com
menced during the year, and they are
Ter the entire resi- lue thereof
A person who carries on business a
more than one place must pay tax fol
each place. He may, however, chang,
the location OF his business IN goo faith
from one room or building to another
in the same corporation, without there
by suhiecling himself I" sn additiuna
assessment. There may also he more
than one bar or drinking counter in The
SAINT place, under a single management
and the dealer he r,q iired to pay bul
one assessment.
Manufacturers from the raw materia
are not liable to be assessed, unless they
sell In quantities of less than vessels
containing it, which determines the
question. A manufacturer may lawful.
do by agent that which he is authorized
10 do himself.
Physicians and druggists have nc
greater privileges than ordinary dealers
they may each sell on prescription and
for certain purposes especially named
in the act, without pa, ing the tax.
experience the most difficulty in
satisfactorily answering your inquiries
concerning the penalty Of 20 per cen
tum, and the manner in which il is to
be enforced. The language used is i'm
peEative and provides that "if any as,
sessment shall not be paid when due
there shall be added a penalty thereto
Of &c per centum, which shall be crl.
lected Herewith +" ! find nothing in the
law to authorize any officer to postpone
the day OF payment, or to remit any per-
of either the tax or penalty; they are to
be collected together and accounted fol
by the treasurer. The assessment fol
this current year became due on the
Goth instant. and should have been paid
on or before that date; that they were
not so paid is not the fault Of the law
In quite number of counties in the
State the commissioners and other off,
cials having charge of the collection ot
taxes undertook by resolution and in
some instances BY tacit and express
understanding with the dealers to ex-
tend the time, Of payment bevond the
period fixed in the law This action
while it may have been quite reasonable
in view OF the pending litigation to tes
the validity OF the act, was not. in m,
judgment, warranted by the statutes o
the State, but, having been acted upoT
in good faith, it is questionable il j
ought not now to be carried out in tb,
same spirit of fairness. Indeed it ma,
be doubted il the authorities Of sucl
counties are not estopped from exactins
the penalty.