Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1897-02-18
OHIQS LIQUOR LAM.

In operation over I'D years, anu Is 6alu
to give great satisfaction:
An act providing against the evils
resulting from the traffic IN intoxicat-
Jag liquors.
Passed May 1ath, 1886, and amended
March 2isr, 1857, March 26th. 1888,
April lsth, 1888. April 18th, 1890, and
February 20.b. 1896
Section l. Be it enacted by the Cen
eral Assembly Of tbs State Of Ohio,
That upon the business OF tra,iicking
in spirituous, Tinous. malt or a7y in.
toyicating liquors. there shall be as
sessed, yearly, and shall be paid into
the county treasury, as hereinafter pro-
yided, by every person. corporation or
copartnership engaged therein. add for
each place where such business is
carried on by or for such person, cor.
poratinn or copartnership, the sum of
1870. tg2 Y. 81.
Sec. 2.-That said assessment. to-
gether with any increase thereof, as
penalty thereon. shall attach and
operate as lien upon the real prop
erty on and in which such business ia
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 within this State, to wit:
One.hsIf on or before the 10Th day of
June, and one-half 90 or before the
Goth day of December, of each year.
(53 v. los.
Sec. 3. That when any such bust
ness shall be commenced in any year
after the fourth Monday OF May, said
assessment shall be proportionats 10
amount to the remainder OF the assess
ment year. except that it shall be 10
no case less than s25. and the SAME
shall attach and operate as lien, as
aforesaid, at the date Of, and be paid
within 10 days after such commence
| ment: and whenever any person, cor
| poration or ropartnership, engaged in
such business. who has bean assessed
| as aforesaid, and who mas paid or is
| charged upon the tax duplicate with
| tie full amount OF said assessment,
disroptinue5 such business. the county
auditor. upon being satisfied of that
| fact, shall issue to such person, cor
| poration or copartnership a refunding
| order for a proportionate amount oil
said assessment, except that it shall be
in M case less than so. tS5 V. III.
See. 4. That if any person, corpora.
tion or copartnershin shall refuse OIL
neglect TO pas the amount due from
them under the provisions OF this act
| within the time therein specified, the
| county treasurer shall thereupon forth
| with make said amount due with all
| penalties thereon, and per cent col.
lection fees and costs, by distress and
| sale, as on execution, OF any goods and
| chatteis of such person. corporation Oh
copartnership; lie shall call at once al
the place of business of each person,
corporation or copartnership; and II
case of the refusal to pay the amount
due be shall levy on the goods and
chatieis of such person, corporation ..
copartnersbip, wherever found in saif
county. or on the bar, fixtures or furni
ture, liquors, lessehold and other goods
and chattels used in carrying on suct
business. which levy shall take proceed
tnce of any and all liens, mortgages
conyeyances or membranes hereafte
taken or had on such goods and chat
tais, SO used 10 carrying on such bust
ness nor shall any claim OF property b.
any third person to such goods ant
chattels, SO used in carrying on suci
business, avail against such levy g
nude by thr treasurer and no property
OF any kind, of any person, corpora
tion or copartnership liable TO pay tn
nount, penalty, interest and cost
Gdt under the provisions of this act
shall be exempt from said levy. pfh
treasurer shall give notice of the tim
and sale,of, the personal properly to b
sod under this act, the same as j
casas of the sale Of personal propert
on execution: and all provisions of la,
} L. 10 ~ 50
, execution snail lie applicable to sale
rulsr this act. except as herein Other
wise provided and all moneys Co
ACTED hy tim uadur this act shall +
| paid. after debating his fees and cost;
/ INTO the county treasury. 10 the even
! Of the treasurer, undpr the levy pre-
; vided for under this act, being unabl
10 make the amount due thereundel
, Or any part thereof, the county auditC
{ shalt place the amount due and unpai
{ on the tax duplicate against the rel
, rptate in uhicn said traffic is carrie
] on, and the same snail be collected ;
. | other taxes and assessments on sal
premises. t33 '. las
Sec. 5. That every assessor shs
ssturn to the county auditor with b
e other rsturns,a statement upon blan
D TO bs furnished by such auditor I,
e that purpose. as to every place With
\ Dis Jurisdiction whore such business
/. conducted, showing the name of Il
g person, corporation OF copartnersh
q engaged therein, brief aud accura
Y description OF the premises where Il
/, same in conducted, and by WIN
e owned. said statement shall be Signt
n and verified before such assessor
" such person, corporation or copartne
!. snip. And if such person, corporate
q or copartnership snail, on demand, r
o fuse or fail to furnish the requisite j
?, formation for such statement, or
q sign or verify the same, such fact shi
- Je returned 10y the assessor, and ther
" upon such assessment on said busine
re shall be $500. And il any assessme
j. aforesaid shall not be paid when du
M there email be added penalty there
rs of 20 per centum, which shall be CT
1t lected herewith. 80 Y. III.
! Sec. 6. The county auditor sb
40 make and preserve duplicates of Blu
- assessments. alphabetically arrange
% showing tho amount AID date of ca
- assessment, by whom TO lie paid, a
$ the premises whereon the aame is
70 lien. And upon receiving satisfactn
a Information OF any such business lias
y 10 assessment or increased assessmer
Z as aforesaid, not returned by I
y assessor. no shall forthwith enter I
Same upon such duplicate and upon t
county treasurer's copy thereof
ri tho frat Monday of June OF each YET
ia he shall make out and deliver to I
az county treasurer copy of such uup