The News-Herald. [volume] (Hillsboro, Highland Co., Ohio) 1886-1973, 1886-05-26
LIQUOR TAXATION.


Liquor Tax bill, which passed both branches
Of the Ohio Legislature on the 1Sth,' and b
now law: tf
SDCrroN l-Be II enacted BY the General
Assembly Of the State of Ohio, That upon the
business Of trafhcking in intoxicating liquors,
there shall be assessed, yearly, and shall be
paid into the county treasury, - herein
Or copsrtnsrehip engaged therein. and for
each place whore suoh business 10 carried
q for ;SSh Ss q GO
Vvt, from the second Monday Of April. q.
q be Su
SIC. s-Tnat said assessment, together with
shsli attach and operate ss : lien u nm ,n tSs
zeal property on and in which such .sness
b conducted, Is OF the fourth Monday Of
%ss Tor BY law "a for ps shep p III q
sis STATE. TO 70 wits One half on Se'bf q bsfor. The
re sSa d aS Sf' 81 ss Sn 81
'1SS s.oy. ys-tf sfhat when any such business shall
&oDSay Of APRIL sad sa ssssssmest ss a shall Be
g the ss.c.smsnt M ye..: escsPt that 4 sha!l
and the same shall attach and operate as 9
lien, 40 aforesaid, ct the date OF, and be paid
within ten days after such commencement;
who has been assessed as Aforesaid and who
sss p.s bs $ $Sasrss 81 e: :S sSp
y AUDITOR. upon being Ss satisned oi that fact,
sSs s:ss f. such Ssssps ol pso
port ionate amount Of said assessment
SEC. That Il any person, oorporation, or
the amount due from them under the pro-
visions Of this act within the time therein
specified. the County Treasurer shall there
afl penalties thereon, and four per cent: col.
lection fees and costs, by distress and sale, as
on execution, Of any goods and chattels of
he shall call at once at tbe place Of business 81
ana q case of Tie refasal g pay tbs amount
Of such person. corporation or oo.partncr.
chip, wherever found in said county, or on
the bar, fixtures or furniture, liguors lease.
carrying on such business, which levy shall
take precedence Of any and al liens. mort
Esges, conycysnee. or incumnnrances n nsre. s
tells, 20 used ID carr, ing on such business;
nor shall any claim Of property by any third
70 suSn goSos ann svs 20 Isea
such levy so made BY the Treasurer, and NO
property, Of any kind. of any, person, cor
psnsy ana oe.s u
s%pt from 9 levy y III The Re TTsssurer - shall
sonsi property to to bs sold u Under shis act The
came No in cases Of the sale of personal prop.
erty on executions; and all provs ons Of law
ecption pih shall al ' BE- sppicabie p to . sales under
this act, except as herein otherwise provided;
and all moneys collected by him undor this
s s Dc sa g ssT h.
the event Of the Treasurer, under the levy
provided for under this act, being unable to
part thereof. he shall place the amount due
and unpaid on the tax duplicate against the
real estate 10 WHICH said trafiic 10 carried on.
and assessments on said premises.
70 the County Auditor, with his other returns,
Snss sss % ss as o sSe
place within bis 1urisd cton where such bus
incss is conducted, showing the name Of the
Saged therein, brief and accurate descrip-
tion of the promises whore the same 10 con-
Quoted. and BY whom owned. and whether
trainc in malt or yincus liquor or both, and
said statement shall be Signed and verified
before such asssssos y such Hs%FsGP cor
person. corporation. or co-partnerehip shall,
on demand. refuse or fail to furnish the re-
auisite INFORMATION for such statsuisnt Or 70
returned by the assessor, and thereupon such
assessment ON said business shall be $500
And Ss.n: :IoS:S %sSs ,stusn e that
or vinous liquors, OF both. shall Thereafter,
during the assessment year. sell any other
ss e.
aforesaid shall not be paid when due there
ee WICK sss
SEC. e-The County Auditor shall make and
sipssSesiosiiyy IyS srrSnssd a SHOWING how The amount
paid, and the premisbS whereon the same 10
formation Of any such business liable to
assessment, or Increased assessment, -
Aforesaid, not returned by the assessor. he
SoPy ssssso so s % as.s Monday q june
Of each year. he shall make out and deliver
piicste. charging him With tSs full amount Of
such assessment TO be collected. ana also
With any ADDITIONAL as,essments q. e Or Increased
SEC. 1.-The County Treasurer shall collect
and receipt for all assessments 20 returned
% snd
provided IN section four Of this act TO collect
the same. and In case he shall fail TO mako
there the sd :Ss
1,lOl of the Revised Statutoa to enforce the
en fer the came wss tas
all other provisions Of the law Of this STATE
rclat.nR to the assessment and eollection OF
taxes, are hereby made applicable to the en-.
assesSmspts and penalt %. The Treasurer
shall charge himself with all such. assess
mcnts placed in bis hands for collection. and
gcther with all penalties collected hereunder.
SEQ. s-The phrase "traiiicking g into Il.
the buying Or procuring: and selling Of IN.
scr ptionS issued In good faith by reputable
physicians In active practice or FOR oxclu-
Sively known mechanical. pharmaceutical.
1ses not include the manufacturing OF intox
lcatinF liquors from the raw material. and
the sale thereof BY the manufacturer Of the
same In quantities OF one gallon or more q
as{ sk6 Sqs ilmss the revenues ana nnes result
ting under the provisions Of this act shall be
county three 'fourths Of the money paid q
herein provided into the County Treasury on
account Of any buenese aforesa 4 carried
che warrant Of the County Auditor, Be paid
SsiSf to % the credit Of the police FUND ana one. one
ss n e ss.o ss SEed Sf e.
kavins no police fund, tho entire three
fourths shall he passed to the credit Of the
general revenue fund thereof The remain.
all other revenues resulting hereunder in
the poor fund Of such county; provided that
tss ssSs Ps as :Ss
ofs soor fuHd Of tSe sc.ssSip. viilsss. Or city
'n :ss sp :Ss fss' ssS d:s: S:s ss sSs
pss.ss ~ , 81 ssSh ssSsasssy AsS,sor IL u
the.sfate.ia yheIeby. dFestea 10 publish. BY