The Stark County Democrat. [volume] (Canton, Ohio) 1833-1912, 1886-07-22
THE DOW LAW.
The Remarkable Act Passed by the Late
Republican Legislature,
Which No Republican Paper in Ohio Has
Had the Nerve to Lay Before
It's Readers in
Full.

GRAFT, we herewith present Ill lts enClEe-
ty the celebrated double-back-actiOn
Dow law of the late Republican Legisla-
ture, which, by the way, has never been
published In full in any Republican
paper In Ohio:
An Act providing against the evils re-
sulting from the traffic In intoxicating
liquors. Passed May 14th, 1885.
ECTION l. Be 1t enacted by the Gen
eral Assembly of the State OF Ohio, that
upon the business OF tTafficking In spir'
ituOns, VinOus, malt or eny intoxicating
liquors, there shall be assessed, yearly,
and paid into the c.unty treasury Bs
hereinafter provided, by every person,
corporation or copaTtneTship engaged
therein, aud for each place where such
business is carried on by or for such
person, corporation or C0partneTship,
the sum Of 5000; provided, If such bust
ness continues through the year, tOwit:
from the fourth Monday of May, ex
clusiVely In tie tTatlicking In malt or
VinOus liquors, or both, such assessment
shall be but 800.
SEC 2. That said assessment, together
with any increase thereof, as penalty
thereon, shall attach and operate as a
lien uIon the real property on and In
which such business is conducted, as Of
the fourth Monday Of May, each year,
and shall be paid at the times provided
for by law for the payment of taxes on
real or personal property wi hin this
State, tC-Wit: ONe-half on or before the
goth day of June, and one half OIL or b9
fore the 10Th day OF December of each
year.
SEC. 3. That when any such business
shall be commenced in any year after
the fourth Monday in May said L. Css-
ment shall be pTOpOrtiOnate In amo0nt
to the remainder of the assessment y1ar,
except that II shall be In no case q
than S25, and the same shall attach
operate as a lien as aforesaid, al yAe
date of, and he paid within ten days
after such commencement; and when
ever any person, corporation or cOpart-
nership engaged In such business, who
has been asses led as aforesaid, and VINO
has paid or IL charged upon the tax
duplicate with the full amount Of said
asse, sment, discOntinues such business,
the county auditor, upon being satisfied
of that fact, shall issue to each person,
corporation or cOpaT,uer9hip a refund
ing order for prOpOTtiOnate amount
of said assessment.
SEC That if any person, cOTVOra
ton or cOpartnership shall refuse or
neglect to pay the amount due from
them under the provisions Of this Ret
within the time specified, the county
tres urer shall thereupOn forthwith
make said amount due with all penal
ties thereon, Gnd per cent. collection
fees and costs, by distress and sale, as
on execution, of any goods and chattels
Of such person, corporation or cOpart-
nOTship; he shall call at once at the
place of business of each person, C0rpOT-
alton or cOpartlership; and in case of
the refusal to pay the amount due, be
shall levy on the goods and chattels Of
such person, corporation or cODartner-
ship, wherever found In said county, or
on the bar, fixtures or furniture,
liquors, lease-hyld and other goods
and chattels used in carrying on such
business, which levy shall take DTPce.
dence Of any and all liens, mortgages,
conVeyances, or jlCumbrances hereafter
taken or had on such goods and chat
tells, 30 used in carrying on sucn 6Usi'
ness; nor shall any claim Of property by
any third person t. such goods and
chattels, 80 used in carrying On such
business, avail against such levy so
made by the treasurer, and 10 property,
of any kind, OF any person, corporation
or cOpartnership liable to pay the
amount, penalty interest and costs due
under the provisions Of this act, shall !
be exempt from said levy, The treas |
ureT shall give notice of the time and |
sale of the personal property to be sold |
under this act, the same as in cases Of !
the sale of per. Onal property on eXecu- |
tiOn; and all provisions OF law applica-
bic to sales of personal estate on execu- |
tlOn shall be applicable to sales under |
this act, except as hereiL otherwise |
and all moneys collected by |
him under this act shall be paid after !
deductiDg his fees and costs into the |
county treasury. In the event of the 1
treasurer, under the levy provided for |
under this act, being unable to make |
the amount due Hereunder, or any part |
thereof, the county auditor shall place \
the amount due and unpaid on tbs tax |,
duplicate against the real estate In |
which said traffic Is carried on, and the J
same shall be collected as other taxes /
and assessments On said premises.
SEC b. That every assessor shall re- |
turn to the county auditor, with his |
other returns, statement upon blank /
to be furnished by such auditor for that |
purpose, az to every place within his |
jurisdiction where such business is coz
Quoted, showing the name of the person,
corporation or eOpoTtnership engaged |
therein, brief and accurate description
Of the premises where the same Is con
Quoted, and by whom owned, and |
such business is confined |
exclusively to traffic In malt or vinous \
liquors, or both; such statement shall be |
signed and verified before such assessor |
by such person, corporation or c0part. |
nership. And If such person, corpora
tiOn or cOpartnership shall, on demand,
refuse or fail to furnish the requisite |
information for such statement, or to |
sign or verify the same, such fact shall |
be returned by the assessor, and there |
upon such assessment on said business |
shall be four hundred dollars. And IL |
sny person having made return that his |
business Is confined exclusively to malt |
or vinOus liquors, or both, shall there
after, during the assessment year, sell |
any other intoxicating liquors, the as.
8 s9ssment upon his business shall there |
by be increased by the sum Of $3.50 And |
II any assessment aforesaid shall not be |
paid when due, there shall be added a |
penalty thereto Of 20 per centum which |
shall be collected Herewith.
SIC. 6. The county auditor shall make |
and preserve duplicates Of such assess |
ments, alphabetically arranged, show
ing the amount and date Of each ASSESS |
ment, by whom to be paid, and the
premises whereOn the same is lien.
And upon receiving satisfactory infor.
nation Of any such business liable to
or increased assessment. as