The spirit of democracy. [volume] (Woodsfield, Ohio) 1844-1994, 1883-04-17
TEE L.auor Tax Law passed Las, week

TIE Liquor Tax Law passed last week
provides that each person "trafficing IN
intoxicating liquors" shall pay 5000 an
nually as q tax. II be sells only vinous
or NAL, liquors the tax is 800. Such
assessments, and all penalties for default,
operate IS a lien on the property where
such traffic Is conducted The tax be-
gins 90 the third Monday IN April, the
len then. attaches, and the payment must
be made en- or before June 20 Of each
year. Persons engaging in the business
after the third Monday in April OF each
year, pay propor;tonste assessment
within ten days after commencement.
Perso ne engaging in such business upon
premises not owned by them, and with
out the owners consent, are to be fined
or imprisoned, and each days centinu-
ance upon such premises 10 an additional
ofiense. Section three instructs as 10
the msnner OF having trafficers verify
their statements as to ownership Of the
business and the premises, and whether
all kinds, or only malt or vinous liquors
10 sold. Refusal to verify results Ia an
assessment Of S375. Selling intoxica,-
ing liquors after return that only NAL,
or vinous is sold, raises the assessment
to $3.50. The auditor transmits dupli-
Gates Of the assessors returns to the
treasurer, who. upon default by the
"trafficer," shall proceed 10 enforce the
lien by civil action and sale on judgmen.
(Sec llo4, R. $ }, or by-sny other
means Of enforcing -liens prescribed BY
the statutes. "
The phrase "trsfficing in Intoxicating
liquors." a. used in the act, means the
buying or procuring, and selling Of In.
toxicating liquors, otherwise than upon
prescriptions Issued in good faith by re
putable physicians In active practice, or
for exclusively known mechanical, phar-
maceutical or sacramental purposes, hut
such phrase does mt include the manu-.
featuring OF intoxicating liqnofs from
the raw material, aud the sale thereof by
the manufacturer oil ihs same 10 quaint.
ties OF one gallon or more at any one
time. The tsx.s thus collected are TO
he distributed, one-fourth to the poor
fund, ihree-eighths to the police fund,
TO the general revenue
fund. where there is no police fund, six
eighths 10 the revenue fond,
Tho Auditor shsIl publish notice that
the assessments are due June 20, within
ten days after passage OF the act The
sale OF lIqaors on Sunday Is prohibited
mex, IN the terms OF the Smith Law, and
with the qualifications as therein con.
tanned, and With this oil important pro-
viso:
Provided, that nothing In this section
shall prevent the council Of any munich
psl corporation in this State from regu-
lating and controlling on such 6rst day
of the week, the sale OF beer and native
wine In such manner as may by ordi
nance he provided. Thst the act to
amend section 6944 OF the Re lsed Stat.
utes of Ohio, as amended April 9. 1881,
passed April Is, 1882, be and the same
is hereby repealed. And any municipal
shall hsve full power to reg
ulate, restrain and prohibit ale, beer and
porter houses and places Of habitual re-
sort for iippling and intemperance.
Provision is made against the sale OF
liquor to minors, and section 694l OF the
Revised Statutes is suspended during the
operation OF the act. This section is
the provision against the sale Of liquors
to be drank upon the premises.