Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1886-05-27
THE DOW LIQUOR LAW.

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The following is the full text of the "Dow
Liquor Law" passed by the Ohio Legislature
last week: -
SECTION /. Be It enacted by the General
Assembly of the State of Ohio, That upon the
business of trafficking in spirituous, vinous,
malt or any intoxicating liquors. there shall be
assessed yesrly, and shall be paid into the
County Treasury, as hereinafter provided, by
every persou, corporation or co-partnership
engaged therein, and for each place where
snch business is carried on by or for such per-
son. corporation oI copartnership, the sum of
5000: provided, if such business continues
through the year, to wit: From the fourth
Monday of May exclusively, in the traffick-
ing in malt or vinous liquors, or both, such
assessment shall be but 500.
SECTION o. That said assessment, together
with any increase thereof, as penalty thereon,
shall attach and operate as lien upon 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 pro-
vided for by law for the payment of taxes on
real or personal property within this State, to
vii: One-half on or before the Goth day of
June and one-half on or before the 10Th day
of December of each year.
SECTION g. That when any such business
shall be commenced in any year after the
fourth Monday of May, said assessment shall
be proportiOnate in amount to the remainder
of the assessment year, except that 1t shall be
in no case less than S25, and the same shall at
tach and operate as lien as aforesaid, at the
date of, and be paid within ten days after
such commencement; and whenever any per-
son, corporation or copartnership engaged in
such business, who has been assessed as afore-
said, and who has paid or is charged upon the
tax duplicate with the full amount of said
assessment, discontinues such business, the
County Auditor, upon being satisfied Of that
fact, shall issue to such person, corporation
or copartnership a refunding order for q pro
portionate amount of said assessment.
SECTION That if any person, corporation
or eopartnership shall refuse or neglect to pay
the amount due from them under the Or, :
visions Of this act within the time speciied,
the County Treasurer shall thereupoD forth
with make said amount due, with all penal
ties thereon, and 4 per cent collection fees
and costs, by distress and sale, and Cd exc
cutiOn, of any goods and chattels of such
person. corporation or cOpartnership; he shall
call at once at the place of business of each
person, corporation or copartnership; and in
case of the refusal TO pay the amount due, he
shall levy on the goods and chattels of such
person. corporation or copartnership, wher
ever found in said comfy, or on the bar, fix
lures Or furniture, liquors, ,leasehold and other
goods and chattels used in carrying on such
business, which levy shall take precedence
of any and ali liens, mortgages, conveyances
or membranes hereafter taken OF had on
such goods and chattels, so used in CARRYING
on such business; nor shall any claim OF
property by any third person to such goods
and chRttels, so used in carrying on such bus
iness avail against such levy so made by the
Treasurer, and no property, of any kind, or
any person, corporation or copartnership liza
Bile to pay the amount, penalty, interest and
costs due under the provisions of this act shall
be exempt from this levy. The Treasurer
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 personal
property on execution; and all provisions of
law applicable to sales of personal estate on
execution shall be applicable to sales under
this act, except as herein otherwise provided:
and all moneys collected by him under this
act shall be paid, after deducting his fees and
costs, into the County Treasury In the event
of the Treasurer, under the levy provided for
nnder 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 the tax duplicate against
the real estate in which said traffic is carried
on, and the same shall be collected as other
taxes and assessments on said premises
SECTION 5. That every Assessor shall return
to the County Auditor, with his other returns,
a statement upon blank to be furnished by
such Auditor for that purpose, as to every
place within his jurisdiction where such bus
iDess is conducted, showing the name of the
person, corporation or cOpartnership engaged
therein, a brief and accurate description of
the premises where the same is conducted,
and by whom owned, and whether such busi-
ness is confined exclusively to traffic in malt
or vinous liquors, or both; said statement
shall be signed and verified before such As
SCISSOR by such person, corporation or copart-
nership. And if such person, corporation or
copartnership shall, on demand, refuse or fail
to furnish the requisite information for snch
statement, or to sign or verify the same, such
fact shall be returned by the Assessor, and
thereupon such assessment on said business
shall be $500. And if any person having
made return that bis business is confined ex
clusIvely to malt or vinous liquors, or both,
shall thereafter, during the assessment year,
sell any other intoxicating liquors, the assess
ment upon his business shall thereby be in
creased by the sum of $3.50. And if any as
sessment aforesaid shall not be paid when
due, there shall be added penalty thereto of
20 per centum. which shall be collected there
with.
SECTION 6. The County Auditor shall make
and preserve duplicates of such assessments.
alphabetically arranged, showing the amount
and date of each assessment, by whom to be
paid, and the premises whereon the same is
lien And upon receiving satisfactory in :
formation OF any such business liable to as
sessment or increased assessment, as afore-
said, not returned by the Assessor, he shall
forthwith enter the same upon such dupli O..
cate and upon the County Treasurer's COPY
thereof. By the first Monday of June of each
year he shall make out and deliver to the
County Treasurer copy of such duplicate,
charging him with the full amount of such
assessment to be collected, and also with any
additional assessments or increased assess
ments and penalties thereon.
SECTION z. The County Treasurer shall
collect and receipt for all assessment SO re-
turned to him, and if any assessment shall
not be paid when due, he shall forthwith pro-
ceed 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
chattels therein described, then said Treasurer
shall Immediately proceed as provided in
section 1104 of the Revised Statutes to enforce
the lien for the same with the penalty there
on. And the provisions of said section 1104,
State relating to the assessment and collection
Of taxes, are hereby made applicable to the
enforcement of liens and the collection of
such assessments and penalties. The Treas
urer shall charge himself with all such assess
ments placed in his hands for collection, and
shall account to the Auditor for the same,
together with all penalties collected thereun-
der.
SECTION s. The phrase ''traf1cking in intox-
icatiug liquors" as used IN this act, means
the buying or procuring and selling of intox-
icating liquors otherwise than upon prescrip-
tions issued in good faith by reputable physi
clans in active practice, or for exclusively
known mechanical, pharmaceutical or sacra-
mental purposes, but such phrase does not
include the manufacturing of intoxicating
liquors from the raw material, and the sale
thereof by the manufacturer of the same in
quantities of one gallon or more at any one