The Eaton Democrat. (Eaton, Ohio) 1875-1903, 1886-05-27

,urer shall thereupon forthwith
make said amount due with allpen-
alties thereon, and four per cent.
collection fees and costs, by dis
and sale, as on execution, OF
any goods and chattels of such
person, corporation or co-partner
he shall call at once at the
place of business of each person,
corporation or co-partnership and
in case of the refusal to pay the
amount due, he shall levy on the
goods and chattels of such person.,
corporation and .co-partnership,
wherever found in said county, or
on the bar, fixtures or furniture, Ii
quors. leasehold and other goods
and chattels used in carrying on
such business, which levy shall
take precedence of any and all
liens, mortgages, conveyances and
membranes hereafter taken or
had on such goods and chattels,
so used in carrying on such bust
ness nor shall any claim of prop
erty by any third person to such
goods and chattels, SO used in car
rying on such business, avail
against such levy SO made by the
treasurer, 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 this
act, shall be exempt from said levy.
The treasurer shall give notice of
the time and sale of the personal
property under this act, the, same
as in cases of the sale of personal
property on execution; and all
provisions of law applicable to
sales of personal estate ON execu-
ton shall be applicable to sales
under this act, except as herein
otherwise provided; and all mon
eys collected by him under this act
shall be paid, after deducting his
fees and costs, intothe county trea-
sury. In the event of the treasurer,
under the levy provided for under
this act, being unable to make the
amount due therennder, or any
part thereof, the county auditor
shall place the amount due and un-
paid ON the tax duplicate against
the real estate in which said traffic
is carried on, and the same shall
be collected as other taxes and as
sessments on said premises.
assessors Returns of Places.
SEC. 5. That, every assessor
shall return to the county auditor
with his other returns, a statement
upon a blank to be furnished by
such auditorfor that purpose, as tc
every place within his jurisdiction
where such business is conducted
showing the name of person, cor
poration orco-partnership engaged
therein, a brief and accurate de
scription of the premises where tn,
same is conducted, by whom own
ed and whether such BUSINESSES con
fined exclusively to traffic in NAL
or vinous liquors, or both; sait
statement shall be signed and veri
fed before such assessor by sucl
person, corporation or co-partner
ship shall, on demand, refuse o
! fail to furnish the requisite infor
nation for such statement, or t.
sign or verify the same, such fac
5 shall be returned by the assessor
+ and thereupon such assessment OF
said business shall be $40O. Andi
: any person having made return
that his business is confinedexclu
e sively to vinous or malt liquors, O
S both, shall, thereafter, during tn
assessment year, sell any other in
toxicating liquors, the assessmen
upon his business shall thereby b
increased by the sum of $3.50. An,
if any assessment aforesaid shal
not be paid when due, there shal
: be added a penalty thereto oftwer
ty per centum, which shall be CO
lected Herewith.
assessment Duplicates.
f SEC. 6. The county auditc
shall make and preserve duplicate
alphabetically arranged, SHOWN
> the amount and date of each asse,
! ment, by whom to beopaid, and til
: premises wherein the same is
y lien. And upon receiving satisfa'
tory information of any cuisines
] liable to assessment or increase
9 assessment, as aforesaid, not r
turned by the assessor, he. sha
q forthwith enter the same upo
. such duplicate and upon the count
treasurer's copy thereof. But by IL
first Monday of June of each yea
!, he shall make out and deliver I
: the county treasurer a copy of sue
9 duplicate, charging him with tt
:. fullsamounto of such assessment
), be collected and also with any a,
d~itional assessments or increase
assessments or penalties Thereon
Collection by Treasurer.
SECTION 7. The county trea
h urer shall collect and receipt for a
. assessments so returned to hin
and if any assessment shall not
paid when due,he, shall forthwith
proceed as provided in section fol
=, of this act to collect the same, an
in case he shall fail to make sue
assessment from the goods an
q chattels therein described, then sal
treasurer shall Immediately procee
as provided in section 1104 of til
Revised Statutes to enforce lien fc
the same with the penalty Thereon
. And the provisions of said sectio
n 11O4, and all other provisions {
V the law of this state relating To III