Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1886-05-21
LIQUOR TAXATION.
Ths Now Liquor Tax Law ms Enacted by
tho ohio Legislature.

after provided. by every person, corporation
or co.partncrship engaged therein, and fol
each place where such business is carried
on by or for such person, corporation, or co
partnership, tho sum of $500, provided, II
such business continues through tho year
towt from the second Monday OF April, OK.
cluslvcly in tho traillcking In malt or vluous
si66 6o'' VI ''' 7'''' ''''N - ''''.
SgC. p-That said assessment, together with
any increase thereof, MS penalty thereon,
shall attach and operate us len upon the
real property on and in which such business
is conducted, ns of the fourth Monday of
April enoh year, and shall lc paid at tho
times provided for by law rorthc payment of
taxes on real or personal property within
this State to witt ono half ON or before the
twentieth day Of June, and one half on or
before the twentieth day OF december OF
each year. .
SIC 3-That when any such business shall
he commenced in any year after the fourth
Monday of April, said assessment shall be
proportionatc in amount TO the remainder
OF the assessment year except thnt II shull
be in no case less than twenty-five dollars,
and the same shall attach and operate us n
lien. MS aforesaid, at the date Of and be paid
within ten days after such commencement;
ana Whenever any person, corporation or
co.pnrtnership, engaged in such business
who has been assessed us aforesaid. and who
has paid. or. is charged upon the tax dupll'
cate W tn the full amount of Sad assess
ment, discontinucs such business, tho Coun
ty Auditor. upon being satisfied of that fact,
shall issue to such person, corporation or
co.partncrship n rcfunding order for pro-
portionnte amount of said assessment.
SEC. THAT If any person, corporation or
Co.partncrshlp shall refuse or neglect to pay
The amount due from them under the pro-
visions OF this act within the time therein
specified, the County Treasurer shall there
upon forthwith make said amount due, with
nll penalties thereon, and four per cent col
lection fees and costs. by stress and sale, as
on execution, of amy goods aud chattels of
such person, corporation or rcoopartucrship;
he shall call at once ut the place of business of
each person corporation or co.pnrtnershlp;
and in case of the refusal to pay the amount
due he shall levy on the goods and chattels
of such person, corpornt on or copnrtncr-
ship, wherever found in said county, or on
the bar, fixtures ur furniture liquors. lease
hold. and other goods and chattcls used in
carrying on such business, which lovy shall
take precedence of any and all liens, mort
cages. conveyance, or membranes hcre.
after taken or had on such goods and chat
tells so used in carrying on such business;
nor shall any claim of property by any third
person to such goods and chnttels, so used
in carrying on such business, avail agai INST
such levy so made by the Treasurer, and no
property. of any kind OF amy person, cor
poration or co.partnershp liable to puy the
amount, penalty. interest, and costs due un'
der the provisions of this act, shall be ex;
empt from sa levy. The Treasurer shall
give notice of the me and sale of the per-
sonal property to be sold under this act, the
same us IN cases of the sale OF personal prop
erty on execution; and all provls ons of law
applicable to sales of personal estate on eN-
ecution shall he applicable to sales under
this act, except as herein otherwise provided;
and all moneys collected by him under this
act shall be pad over, after deductlng his
fees aud costs to the County Treasurer. In
the event of the Treasurer, under the levy
provided for under this act, being unable to
make tire amount due hereunder, or any
part thereof. he shall place the amount due
and unpaid on the tax duplicate against the
real estate In VIII ch said traffic is carried on, |
and the same shall be collected as other taxes |
and assessments on said premises.
SEC. 5-That every assessor shall return |
TO the County Aud tor, with his other returns, |
statement upon blank to be furnished by |
aNnl, Aud s.aVe esN..
place with his iuriSd cton whore such bus |
mess Is conducted, showing the nnme of the |
person. corporation, or co-partnershp en- |
gagged therein, II brief and accurate descrip |
ton OF the prem ses where the same is con |
Quoted and by whom owned, and whether |
such business is confined exclusively to |
traffic in malt or viuous liquor or both. and |
said statement shall be signed and verified |
before such assessor by such person, cor
porat on. or copTrtnership. And If such |
person, corporation, or co-partnership shall,
on demand, refuse or fail to furnish the re-
quisite informal ON for such statement, or to
syn or verify the same, such fact shall be
returned by the assessor, and thereupon such
assessment on said business shall be S4OD.
And Il any person having made return that
his business is confined exclusively to malt
or nous liquors, or both, shall thereafter,
during the assessment year, sell any other
intoxicating liquors, the assessment upon
his business shall thereby be increased by |
the sum of SD. And II any assessment
aforesaid shall not be paid when due there
shall be added n penalty thereto of twenty |
per centum, which shall be collected there
with.
SEC G-The County Auditor SHAH make and
preserve duplicates of such assessments,
alphabetically arranged. showing the amount
md date of each assessment, by whom to be
paid. and the premises whereon the same is
a len. And upon receiving satisfactory in
formation of nny such business liable to
assessment, or increased assessment as
aforesaid, not returned by the assessor, he
shall forthwith enter the same upon such
duplicate and upon the County Trensurers
copy thereof by the first Monday OF June,
.nFa IA t.aa Ns1H
TO the County Treasurer n copy OF such du
plicato, charging him with the full amount of
such assessment to be collected. and also
with any add tional assessments or increased
assessments and penalties thereon.
SEC. The County Treasurer shall collect
and receipt for all assessments so returned
TO him, and If any assessment shall not be
paid when due, he shall forthwith proceed as
provided in section four of this act to collect
the same, and in case he shall fail to make
such assessment from the goods and chattols
there n described, the said Treasurer shall
1mmedintely proceed as provided in section
1,l0i of the Revised Statutes to enforce the
lien for the same with the penalty thereon.
And the provisions of said section l,l0i, and
all other provisions of the law of this State
Iclat ng to the assessment and collection of
taxes. are hereby made applicable to the en-
forcement of liens and the collection of such
assessments and penait es. The Treasurer |
shall charge himself with all such assess.
ments placed in his hands for collection. and |
shall account to the Auditor for tha same. to-
gcther with all penalties collected hereunder.
SEC s-The phrase "traiiioking in into Xl- |
eating liquors" us used in this act, means
the buying or procuring. and selling of in.
toNcating liquors otherwise than upon pre-
scr,ptiOns issued in good faith by reputable |
physicians in active practice or for eNcu-
svely known mechanical, pharmaceut cal.
or sacramental purposes, but such phrase |
does not include the manufacturing of intoN.
icnting liquors from the raw material. and
the sale thereof by the manufacturer of the
sameD quantities OF one gallon or more mt
any one time.
SIC. 9-1hat the revenues and fines result.
tlfW
distributed as follows, to wit In every
county threefOurths of the money paid as
heroin provided into tho County Treasury on
account of any business aforesa d carried |
on in any cty or village therein, shall, upon
the warrant of the County Auditor, be paid
int2 infs me treasury ot sucn corporation one
half To the credit of the general revenue
fund thereof; provided, in corporations
fourths shall be passed to the credit of the
general revenue fund thereof. The remnin-
ing one'fourth part thereof, together with
all other revenues resulting hereunder in
said county shall be passed TO the credit of |
the poor fund OF such county; provided that |
in all counties in which there is no county |
tnilrmary the one.fourth part thereof shall
be passed 10 the credit of the infrmary fund |
or poor fund OF the township, village. or city
In which the same shall have been collected.
SEC. lO-That within ten days after the
passage of this act, each County Auditor in
tho state IS hereby d rected to publish, by
one insertion in some newspaper of general
circulation in his county, ilAlotice Informing
nll persons engaged in the traffic In intoxi-
eating liquors, that the first assessment inn
posed by this uct Will be due and payable on
or before the Goth day OF June, A. ID. 1855.
The Attorney General is charged with the
duty of seeing that the requirements of this
section are observed. and may enforce tho
same, II necessary. by proceedings In man
damus The County Commissioners of the
respective count es may allow their County
Auditora reasonable compensation for tho
d scharge OF the duties imposed upon him by
III is act.
SIC ll-That the sale OF intoxicating
liquors, whether distilled, malt. or vinous,
on the first daY Of the week commonly called |
Sunday, except by regular druggist, on tho |
written prescription of n regular practic-
ing physic an for medical purposes only is
hereby declared 10 be unlawful and all places