Wheeling Sunday register. [volume] (Wheeling, W. Va.) 1882-1934, 1886-12-26
DOW TAN.

The County Treasurer win Di.train at
Once Upon Delinqucnts.
CINCINNATI, December 25.-Only about
$500 of the Dow tax were received yester-
day from delinquents. thas not yet been
calculated how much the total receipts will
be, but they will not fall short OF Of $780,
600.
Yesterday the County Treasurer sent to
the County Solicitor, Rufus B. Smith, for
legal form of distrain upon those who are
continuing in business without paying their
tax. According TO the text of the Dow
law the delinquent cases cannot be turned
over to the magistrates, but the County
Treasurer must dlstrain at once, and can
do SO by his sworn deputies A sworn
deputy will go the premises and demand
payment, and upon its refusal the prop
crty in that saloon will be Immediately
contscated and sold 10 make good the
amount of the tax and penalty.
! In order To make clear all the points on
this subject, Section 1 of the Dow law Is
herewith presented IN full.
That if any person, corporation or CO.
partnership shall refuse or neglect 10 pay
the amount due from them under the pro-
visions ef this act within the time therein
specified, the County Treasurer shall there
upon forthwith make ad amount due
with all penalties thereon, and four per
cent COLLECTION fees and costs, by distress
and sale, rs an execution, OF any goods
and chattels of such person, corporation or
CO. partnership; hc shall call once
at the place of business OF
each person, corporation or co-partner-
ship; and in case Of the refusal Ia pay the
amount due he shall levy On the goods and
chattels of such person, corporation or CO.
partnership, wherever found III said coun-
| ", or on the bar, fixtures or furniture,
| liquors, leasehold and other goods and
chattels used in carrying on such busi-
ness, which levy shall take precedence Of
any and all liens, mortgages, convcyanccs
or membranes hereafter taken or
| had on such goods and chattels
80 used in carrying on such business;
nor shall any claim of property by any
third person Ia such goods and chattels, 10
used in carrying on snch business, avail
against such levy 80 made by the Treas
urer, and no property of any kind, Of any
person, corporation or co.partnership liable
to pay the amount, penalty, interest and
costs due under the provisions Of the act,
shall be- exempt from said levy. The
! Treasurer shall give notice OF the time and
sale OF the personal property TO be sold
under this act, the same ~ IN eases OF tho
sale of personal property on execution; and
all provisions Of law applicable 10 sales OF
personal estate In execution shall bc appli-
cable 10 sales under this act, except as here
| in otherwise provided; and all moneys col
! lecled by him under this act shall be paid,
after deductiug his fees and costs into the
| County Treasury. In the event Of the
Treasurer under the levy provided for
under this act, being unable 10 make the
amount due Hereunder, or any part there
Of, the County Auditor shall place the
amount due and upaid on the tax dnpli-
cate against the real estate IN which aid
traffic is carried on, and the same shall be
collected as other taxes and assessments
on said premises. y
/ twill, therefore, be seen that the County
Treasurer is the Lord High ESecutioner In
all the delinquent cases, and there In no
doubt whatever that he will at once exer.
else his rights.
There are some twenty-five hundred
saloon keepers listed on the tax duplicate,
and less than two thousand No far have paid
the tax. Then these must be at least be-
tween five hundred and six hundred Of
those who have been listed who are either
out Of business or have failed to pay their
tax. Mr. Rattermann, il appears, will
have abundant opportunities Of distrain-
ing.
But another important point: Evidence
Is accumulating that about seven 10 eight
hundred saloon keepers in the county have
not listed at all. They need not fattef
themselves thas they will escape the pro-
visions Of the law.
II is the duty Of County Auditor RxiDe
10 send 10 the Revenue Collectors Office 70
get an accurate list Of all the saloon-keep-
ers I'D liquor dealers in Hamilton
county. Comparing this list with
the names on the tax dupli-
cate, II will he readily ascertained bow
many and who have not been listed.
These will have to he cited TO appear be-
fore the County Auditor, and II they dis
obey the summons their names will 81
once be placed on the tax duplicate, and
then come within the jurisdiction Of the
County Treasurer.