Audubon County Republican. [volume] (Audubon, Audubon Co., Iowa) 1885-1894, 1894-03-29
MUtCT BILL PASSED.
THE MARTIN MULCT LIQUOR
BILL PASSES BOTH HOUSES.
1t Goes Through the Senate by a
Vote Of 20 to "a.

| 1t Goes Through the Senate by a
Vote Of 20 to "a.
Following is the Martin mulct liquor
bill, which passed the house on the
2lst and the senate on the 22nd:
Section l. There shall be assessed against
every person, partnership or corporation,
| other than registered pharmacists holdin &
! permits, engaged in selling or keeping with
intent to sell, any intoxicating liquors, and
upon any real property, and the owner
! thereof, within or wherein Intoxicating
| liquors are sold or kept with intent to sell
| in this state, a tax of six hundred dollars
| per annum. All such taxes shall be per.
| petual lien upon all property, both personal
| and real used in or connected with the
J business.
Section 9. 1t shall be the duty of the as
SCISSOR of each towr ship, Incorporated town
| or city, in the months of December, March,
| June and September of each year to return
to the auditor of each county list of
| places with name of occupant or tenant,
| and owner or agent, where Intoxicating
| liquors are sold or Kept for sale as herein
| contemplated, with description of the
! real property wherein or wherein such
| traffic Is conducted.
| Section g. Should the assessor for any
reason fail to perform his duty as specified
| in this act, then and in that case, any three
| citizens of the county can Iy verified state.
| ment ON information and belief addressed
to the county auditor, procure the listing
| of names and places as above provided
| with the same force and effect as IL done
! by the assessor.
Section T. At the meeting of the board
of supervisors next following the listing as
aforesaid, application may be made to re-
bate the tax by petition duly verified and
regularly filed with the county auditor
nfr,ht lay haf1 tfpna Sat ha
sideration of the case, and notice for the
same length of time must be served on the
county attorney in writing. The aver
ments of the petition will be deemed denied
and witnesses may he examined, and the
chairman of the board or in his absence or
inability to act, any member of the same
may administer an oath in the same form
and or the same effect as to penalties for
| testifying falsely, as if administered in
court.
The board may also issue subpoenas re-
quiring attendance of witnesses, and shall
have the same power to compel the attend
ance of the same by attachment as is con-
ferred upon the district court, and shall re-
port those failing to obey the summons or
refusing to testify, to the next term of
court in and for said county, for punish
ment for contempt. The fees for witnesses
shall be the same as in the district court
Section 5. On the application to rebate
I
file verified petitions therefor and be heard
in support Of the same, and evidence of the
general reputation of the place may be in
troduced, and if upon the hearing of the
case, ii shall he shown that the petitioner,
his agent or tenant has paid retail liquor
dealers internal revenue tax to the United
States covering the time and premises as
set forth in the listing of said real estate, it
shall lie prima facie evidence that the tax
was properly levied,
II upon said hearing 1t lie found by a
majority vote of the board OF supervisors
that the tax was properly levied, it shall
stand and continue to be lien against the
property, Either the petitioner or the
county attorney may appeal to the district
court, and IL the petitioner appeals he shall
be required to give bond for the costs
which have accrued, or may accrue, in the
further progress of the case.
Notice of the appeal shall be served upon
the appellee or his attorney, within ten
days after the decision by the board of SUI
peTvisors; whereupon the auditor shall file
a full and complete transcript of the record
of the proceedings in said cause, together
with the original papers, in the office of
the clerk of the district court in and for
said county. In case the finding of the
board of supervise hall be against levy
ing the tax, and tn county attorney shall
fail to take an appeal to the district court
with ten days from such finding, as above
provided, any three citizens of the county
, may take such appeal within ten days
thereafter by giving good and sufficient
bond for costs, in case the finding of the
district court shall be in favor of the de-
PENDANT and the same proceeding shall be
had as If the appeal had been taken by the
county attorney. The auditor shall charge
and tax as fees for the transcript and
writing up of the record ten cents per
hundred words
In ha hn tria ha
he conducted as an equitable cause and
the first term shall be the trial term.
Should it appear either on the trial before
the board of supervisors or in the district
court, that there have been sales of in
toxicating liquors on the premises listed
for taxation, the tax shall be confirmed
against the person, corporation or partner
ship conducting the sales; If it appears
that the wrong name or an alias has been
used, then the record and assessment list
may be amended and the true name in
serted, and If il shall appear at such trial
that the owner or his agent had or by the
use of reasonable care or diligence might
have known of the sales of Intoxicating
liquors as aforesaid, the tax shall be con-
firmed against the property, and the clerk
of the district court shall certify such fact
to the county auditor with the amount of
costs made in the trial of the case.
Section Z. Should it be found in the
|
appeal, that sales of Intoxicating liquors in
or upon the premises described, had not
continued for more than six months in the
year for which the taxes were assessed,
then the total tax for the year, exclusive
of costs, may be reduced pro rata.
Section s. There shall be furnished to
the assessor when he enters upon the duties
of each year, a book to be known as the
Assessment book foI liquor Dealers In
this shalt be returned the list of places
where intoxicating liquors are sold, with
names of occupants, tenants and owners,
and also the name OF the agent, II there is
an agent, of the property.
These taxes shall not be submitted to any
board of equalization for any purpose.
SectionD. At the regular meeting of the
board of supervisors in September they
shall levy an annual tax of six hundred
dollars, payable senli-annually at the time
and place as hereinafter provided, against
each person carrying on or conducting
place for the sale of Intoxicating liquors,
and also against the real property and the
owner thereof, in which or upon which said
place is located. Provided, that if the appli-
cation is made to cancel the tax as herein
before provided, and the trial of the cause
should be delayed for any reason, then the
levy, if any be made shall be at the next
regular meeting OF the board. At all reg.
| ular meetings the board of supervisors
| shall examine the assessment book of liquor
| dealers and levy taxes against such per-
| sons as shall have become liable thereto
under the terms of this act, who have not
| already been taxed as herein provided for
the same year, but only pro rata amount
! of the tax for the remainder of the year,
dependent upon the time of assessment.
| Section 10. The county auditor shall,
| upon the levy made as aforesaid, certify the
| same forthwith TO the county treasurer,
with names of persons aud property and
amount of tax, and statement OF the
costs that have accrued either before the
board of supervisors or in the district
/ court, and said certificate and list shall I've
full authority for the treasurer to enter the
| same upon the tax books of the county and
| rroseed to collect the same
Section IL. 1t shall be the duty of every
person against whom or against whose
property taxes as provided in this act have
been asse ssed to attend at the treas
urer's Office and pay the same in semi
annual installments, on or letore the first
day OF April and October Of each year. In
case of failure to pay such installments, q
penalty of twenty per cent shall be added
together with one per cent per month
thereafter until paid.
| Section II. On the first Monday in june
and the first Monday in December of eacl
! war; county traasurar shall offar a