The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1883-06-28
OHIO'S LIQUOR.TAX LAW.
Provisions of the Act Recently APP
proved by the Supreme Court.
Amount of the Taxes, Method of Collection,
and PenaIties-COmments of the News
papers on the Decision.

The law requires a tax of 800 per year for
the sale of malt and vinous liquors-that is,
beer, ale, porter, and wine, or any other prod
uct of the grape or malt.
If the party, in addition to malt and vim
Gus liquors, also sells distilled liquors, such
as whisky, brandy, rum, etc, he must pay
an additional 500, making 5000 in all. This
is the full extent of tax that can be assessed.
The tax must be paid to the county treas
urer on or before the Goth day of June, as
other taxes are paid. Thine extended to
July / in Hamilton, Franklin, and many
other counties by authority of the county
commissioners
A person commencing business at any time
after the fourth Monday of April, will be
required to pay a proportionate tax, dating
from that time to the end OF the assessment
year.
A person to do business under the 800 tax
must confine himself exclusively to malt and
vinous liquors. The sale of distilled LIQUORS
for any period, without regard to whether
continued during the year or not, requires
the payment of the full tax of 5000.
Parties engaged in the traffic are not re-
quired to give a bond. The property where
the business is conducted is held for the pay
ment of the tax, and that matter must be ar
ranged between landlord and tenant.
Any person selling liquor in leased prop
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owner, is liable to a fine not exceeding 800
and not less than $25, and may be imprisoned
in the county Jail not exceeding ten days.
1t imposes the duty upon the township and
ward assessors of returning, with their other
returns, a statement showing every place
within their jurisdiction where such business
is carried on. giving the name of the person
and description of the premises, and a state
ment whether only malt and vinous, or malt,
vinous and distilled liquors are sold, such
statement to be signed and sworn to by the
parties engaged in the business.
If any person so engaged refuses or fails to
furnish such on demand, the fact
shall be returned by the assessor, and the
business shall be assessed 1915.
If any person, having sworn that he sells
only malt and vinous liquors, is discovered
during the year selling distilled liquors, his
tax shall be increased $3.50, making $3.50 in
all.
If any of these assessments are not paid
when due-that is, by the goth day of June
then a penalty of 20 per centum will be
added.
The law exclusively applies to the retailers
of intoxicating liquors as a beverage, and
does not apply to the manufacture or sale
for medicinal, manufacturing, scientific or
pharmaceutical purposes.
The proceeds of the tax are TO be credited
by the county auditors-one-fourth to the
poor fund, and the remainder to be equally
divided between the police fund and the gen
eral 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 no.
tice, by publication. to the saloon-keepers in
his county, that said tax must be paid before
the Goth day of June, and the Attorney-gen-
eral is empowered to see that the auditors
perform this duty.
The smith Sunday law of last year is re-
pealed and re-enacted, with a provision that
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nance OF a village or city council, so as to
permit the sale OF liquor GU Sunday as on
any other day of the week. 1t must be I'M
derstood that the traffic on Sunday is abso-
lutely prohibited until permission is given
by ordinance.
The requirements of the Sunday provision
is that FALL places where intoxicating liquors
are usually sold on other days, except regu-
lar drug stores" shall be closed on the first
day of the week, commonly called Sunday.
The definition of place" is the room or part
of room where such traffic is usually con-
Quoted.
1t repeats the statute prohibiting the sale
of liquors to be drank on the premises, so
that there is now no legal penalty for that
act.
1t authorizes city councils, by ordinance,
to prohibit places for tipping and the sale of
intoxicating liquors all days IN the week.
Councils are also authorized to permit places
for the sale of liquors.
Where councils refuse or neglect to act,
the status will be the same as at present, ex-
cept that the tax must be paid, and no pen
atty attaches to the sale.
The sale of liquor to a minor, without the
written consent of his guardian or family
physician, or to a person intoxicated or in
the habit of getting intoxicated, will incur a
fine of not less than S25 nor more than 500,
and Imprisonment for not less than five nor
more than thirty days, or both.
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