Democratic Northwest. [volume] (Napoleon, Ohio) 1869-1894, 1884-04-10
THE GRADED TAX BILL.
Full Text ofthe Measure as Passed by
the Senate.


The following is the full text of the
graded tax bill as passed blythe Senate:
Section /. Be 1t enacted, etc., that
upon the business Of the retail liquor
traffic in intoxicating liquors there shall
be assessed yearly, and shall be paid in
to the county treasury by every person
engaged therein, as hereinafter pro-
vided, for such place and where such bu
siness is carried on by or for such per-
son, the sum of one hundred dollars.
Sec. 2. Provided that, in addition to
the assessment named in the preceding
section, there shall be levied and col
lected, in the manner provided for in
this act, the following assessments, to-
wit: If the sales exceed $1,000 and do
not exceed Sl1 900, then the addition as
sessments shall be 2! per centum on the
sales made in excess of said So, 900, and
that when the sales exceed the sum
of .SI1 900 the additional assessment
shall be $780, and in order to ascertain
the amount of the sales made by or for
any person at each place where such bu-
siness is carried on, all liquors sold and
returned in accordance with section
of this act shall be rated as follows:
Spirtuous liquors at six dollars, vinous
at two dollars, and malt at fifty cents
per gallon respectively.
Sec. 2. That said assessments and
theadditional assessments, together with
any increase thereof as penalty there
on, shall attach as lien upon the real
property on or in which such business
is conducted; as of the second Monday
of April of each year, one half of the
assessment named in section l of this
act shall be paid on or before June 20
following and the remaining half on or
before December 20 following and the
additional assessmsnt provided for in
section one (a) of this act shall be paid
within ten days after the return pro-
vided for in section four of this act shall
have been made to the auditor. Pro-
vided, where any such business shall be
commenced in any year after said Mon
day said assessments provided for in
section one of this act shall be proper
tionate in amount to the remainder of
the assessment year, except that it shall
in no case be less that twenty-five dol
lars; and the same shall attach and
operate as lien as aforesaid at the date
of and be paid within ten day after such
commencement; and that whoever shall
engage or continue in the business afOre-
said ofselling intoxicating liquors in or
upon land or premises not owned by
him, and without the written consent
of the owner thereof, shall be held gull
ty of misdemeanor and liable to be in
dicted and punished by fine not ex-
ceeding one hundred dollars nor less
than twenty-five dollars, or by imprison-
ment in the county Jail, not exceeding
ten days, or both, at the discretion OF
the court, and each days continuance
> upon such premises shall be an addi.
tional offense.
And if any person discontinues the
business hereinbefore provided for al
: the expiration of the time for which he
| has paid his assessments upon the pay
ment (if any are due) of allincreased as
sessments and penalties provided for b,
this act, then the assessments for the
balance of the year shall be remitted.
Section relates to the duties of as
SCISSORS, auditors etc.
Sec. 4. Provides the manner il
which the Auditor shall keep his ac
count and that he shall require eacl
person engaged in the business to make
under oath, and return to him, state
ment of the number of gallons of intox
icating liquors, other than malt or vim
GUS liquors he had on the second Mon
day of April, 1884, and semi-annually
thereafter, of the number of gallons tha
he or others sold for him, during tn,
semi-annual period preceding the state
ment, and similar statement shall b.
\ made when the business is discontinued
: as provided for in section two of thi
/, act.
Sec. 5. The Auditor and Count,
Commissioners are made board to eX
anime all the returns provided for il
this act when the same are made. An(
if they have reason to belive that thu
. returns are not correct, they shall hav'
= power to summon any person or per
+ sons to appear before them and pro
duce their books or papers, and to exam
y inc said persons under oath, and inspec
said books and papers, to ascertain tn,
Q correctness of the returns made.
l Sec. 6. In interpreting this act tn
= phrase Intoxicating liquors" includes
in addition to all malt, vinous ant
spirituous liquors, all compounds con
tanning fifty per cemtum fproofspirits
Y by whatever name designated; tn
: phrase 'traffie in Intoxicating liquors,
: means the buying or procuring ant
selling of Intoxicating liquors at retail
> otherwise than upon written prescrip
y tions issued in good faith by reputabl
physicians in active practive, for th'
t curing from disease of a person name'
s therein, or exclusively for known medi
a cinal, mechanical, pharmaceutical o
sacramental purposes. Every persol
!, who sells or offers for sale such liquor
,, in less quantities than three gallons a
i the same time shall be regarded as re
a tail dealer.
Sec. 7. Provides that all saloon
shall be closed ON Sunday unless tn
City Council, by ordinance, otherwis
Sec. Z. That the physicians pre-
scriptions provided for in this act shal
be consecutively numbered by tn
druggists filling the same, and shall b
securely placed on file kept for tina
= purpose, and shall be subject to inspec
: tion at all reasonable time by the Boar
4 herein named. If any druggist fo
y himself, or others for him, sell any in
\ toxicating liquors, who has not paid tn
n assessment provided for by this act, ul
: less he demands and receives a pre-
j, scription as hereinbefore provided, fo
a each sale made thereupon the assess
~ ment on his said business shall be $37t
= and if any physician violate the provis
4 ions of this act he shall be held guilt
of misdemeanor, and liable to b
prosecuted on information or indie
ment, and punished bya fine not e2