Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1884-11-28

TIE sCOTT Law.
Hetnn of fhe Tnx.

nctun OF the Tax.
The Commercial Gdicite publishes a de.
cision in the Scott tax law, which will 10
oil interest to saloon men who have paid
the tax aud seek its recovery from the
County Treasurer. 1t sppears that a ssl.-
oonist paid his tax Of 5000 to the County
Treasurer June %, 1883 under protest. On
the 2Sth Of June, 1884, he brought suit
before Squire Anthony to recover the mon
ey, ON the ground lbut 1t was collected
illegally. The case wps called Saturday
and was disposed Of as follows:
81 am called upon to desldo this case
according to the law.
"This isa suit against the county treas
urer to recover taxcs under the Scott Law.
"The plaintiff paid his tax under pro-
teston the 9th OF June, 1883, and brought
his snit TO recover the same back on June
%, 1884, so il appears that suit was not
brought until more than = year after ils
payment, Now the law on this subject is
very plain. | must decide il accordingly.
Section 5S4S Of the Revised Statutes of
Ohio says: Court of Common Pleas and
Superior Courts shall have Jurisdiction to
eujoin the illegal levy OF taxes and assess
ments, or the enforcement of either and of
actions 10 recover back such taxes as have
been collected without regard to the
amount thereof, but no recovery shall be
had unlcs The action be brought within
one year after such taxes or assessments
are collected.
Il therefore decide that the suit no,
having been brought Within n year after
the payment Of the tax, no recovery ca,,
L.a ,.l - L.. a.
of limitatinu, and | must give Judgment
sganst the plaintiff and = Judgment fur
County Treasurer, together with costs"
G0dcy's. -GopEy's LADY's Book for
December (J. IL H.ulsnbeck & CO., Phils.)
contains one Of the prct,icst steel plates
thst has ever been Issued with the Maya.
zine. "Sioering Love" is really a work Of
art inuch sbove the pair of ordinary en-
cravings such As Accompany the average
periodical The same might he SAID Of ths
| other illustrations III the hook, all Of which
Indicate good taste and a liberal policy in
the management of the magazine. The
| poem hy Mary Bradley, whose verses oc-
cupy permanent place in American liter.
sture, is very charming accompaniment,
to the fron,isrece. "MA1weli's Ghost" q
strong story by the same author, is con-
| cluded in the present unmbor. A Christ
mas story, bv Christisn. Reid, is another
feature of this issue. and there nro several
good sketches besides "Ihe Story of an
Elopement" grows in interest as il pro-
gresses, and the mystery that surrounds the
plot of Helen Ma;hcrs's novel ia still we'll
sustained. The readers are all wondering
how i, Ia going to turn ont. "YDnr Love
or My Lilo" end, pleasantly this month,
and will shortly he succecdcd by a strong
serial from the pen of an able writer
| During the coming year the literary al
trsactions Of GoDEY's LADYs Book will
De largely multiplied. The T~o-Hundrsj
Dollar Prize Story will appear in the Jan
uary number, which will also be accom-
| prnied by Christmas card and several
special features. The Magazine has nevei
done so much for it's sub.criben ss it II
doing now, and The large incresso in pa
tronags is well deserved. Now is the tim,
to subscribe: So, 90 year.