Press enter after choosing selection

The Liquor Tax

The Liquor Tax image
Parent Issue
Public Domain
OCR Text

As the timo for payment of the tax on the liquor tra fie is near at hand, a briof restatenient of the provisions of the present lw may not be without interest. The law took effect upon the 30tn of August last, but as most of the liquor dealers and saloonkeepers had already paid their tax for a year in advance under the old law, somo of the provisions of the new act did not in mediately apply to them. The law increases the taxes above those before existing about one-third, the new rates being as follows: lletailers of malt liquors, $65; wholesalers of malt liquors, $130; retailer9 of spiritous liquors, $200; wholesalers of spiritous liquors, $400; brewers, $0'5, if the amount brewed is 1,500 barrels or Ics8, and $25 for each additional 1,000 barrels; distillers, $400. The remaining provisions of tho tax and liquor pólice laws in their presont shape are thus suscintly oondensed by Judge Mitchell of Port Huron ; It Is unlawful for any person to sell, furnish or give any intoxicatlng bovorage of any klua to auy minor or Intoxícate! persou or personl In the liablt of getting lntoxlcated.or to any one In any place or room where the game of btlliards, pool, plgeon-hole or any otber name of chanoe Is played or allowed to bo playod. All saloons, restaurant and bars where any such drink Is sold must be olosed on Sundnys, electlon days and Uolldays, and on all nlghts after !1 o'eloek, aud sales etc., are prohlblted on those days and times, bat In cltles and lucorporated vlllages saloons may be kept open un111 10 o'clock at ulght unless ordered soouer closed by the proper city or vlllage authoritiod. The mere keepiug open and allowiug perons to resort to such places by front, side or back doors at such times Is a complete violatlon of the law, and lt Is not necessary to show soles. Dragglsts may keep open at such times, but must keep special booka showing all sales, for what purposes and to whoin; tho books to be kept for public lnspectlon. A violatlon of any portion of the law Is made mlsdeamor and subjects the offender to s flne of not lesa than $25 and costs and lmprlsonment. Any person who Is drnnk In any of these places, or In any street or public place, Is llable to a flne of $5 and costs. Any person found drunk may be compenea to appear before a justlco and to disclose on oath the person of whom he obtained the lntoxlcatlng drink, and such dlRclosure Is to be taken as a suffleient complalnt ogalnst the seller orglver, and the Justlce Is thereupon required to Issue a warrant and proceed as In other cases of complaints. A bond Is requlred of every person engaging In the business and for each place of business. All persons selllng, etc., without paylng the requlred tax or flllng are llable as above stated. Manufacturera are permltted to sell at Wholesale without furthcr tax. Ketall dealers are those who sell by the drink, In quantltles less than flve gallons or one dozen or less bottles. Wholesale dealers are those who sell In quantltles of flve gallons and over, and over one dozen botlles at one time to any one person or firm. Keeping or storing of splritous Hquors by a person who has paldthe tax for selllng breweo or malt llquors Is prima facie evldence of keeplne them for sale and Is a violatlon of the law. Brugglsts are permltted to keep and sell au kinds of llquors for Chemical, sclentlilc, medlnal, mechanlcal and sacramental purposes, and no other. They are requlred to glve bonds, provluing that they wlll not sell except for sucb purposes, uuder a penalty of $300. It Is made the duty of the prosecutlng attorney whenever he belleves the condltlons of iuch bouds to have been vlolated to brlng sult for the penalty. Every person lntending to go lnto the business of selllng or rnanufacturlng liquor is requlred before he inakes a sale to mako and nle with the county treasurer a statement on oath showing hls lntended business and where. and he Is requlred on or before thO flrst Monday of May aud before commenclng the business If commenced after the flrst Monday of May. to pay In advance to the county treasurer the tax requlred. All taxes are to be pald to the county treasurer In ad vanee, and not to the sheriff. The sheriff, except for last year's taxes, Is no louger a collector of such taxes. No time or indulgeucu can legally be glven. On recelvlng the tax the treasurer is reqmred to glve a recelpt naming the person who pays lt, the amount, the time patd lor, the city or village and the kind oí business, and also a notlce prlnted on full slze prlnter'scard board, and In as large letters as the card wlll permlt, sUitlng what tax has been pald by the nolder, the penalty of sell ing liquor of adltfèrent clan, that $1(1 and costs wlll be pald to the informer on convlctlon of oflender. Before coinmencing business the dealer is requlred to put up and keep the notloe displayel In a conspicuous place iu the room where tho business ís done, so tliat it shall be dlsplayed in 'a conspiouous manner" to all persons vlslting the room. A falliire to keep up such notice at all times, maken the person guilty of a mlsdeamor, and Hable to same puulühnient as a sale without paying the tax. The county treasurer Is forfoidden to glve recelpt or notlce till the tax is patd. Any person engaging in tho business without fuif pay ment ofthe tax and without having recelved the recelpt aud put up tlie notlce as requlred, or who sliall vlolate any provisión of the act Is guilty of a nnsdeamor. and Hable to a flne of not less than $50 nor more tlian $100 and costs, and uot less thau 10 nor more than 91) days' linprlsonmeut. Each day of carrylng on thü business is a distinctand separate otfense, aud all may be prosecuted for. Any one paylng the tax for selllng maltor brcwed drinks, who shall sell or keep for sale splrltous or mixed liquore, without haviug pald the largcr tax, aud posting the required nolice, shalibe flnod $90 or imprlsoned three months, or both, in the discretion ofthe ouurt, and $1C (In additlou to other o.-,) u be pald to the luformer , ,, It Is the imperativo duty of all supervisors and assesslng offlcers to report in writlng to the county treasurer withlu the flrstflveday of each montll the name and residence of overy iVift'."1 "" "wn, waid or city violatlng any It Is the imperativo duty of every ..„( troasurer, sherlíT, deputy sherlíl', pólice onicer or other person havlng notice or knowledge of any vlolatlon of the act to immediately nolify the prosecutlngattorney thereof, and it Is hls daty to at once prosecute for every vlolation of the act. It Is the duty of the county treasurer at the end of each month to make a fall writteu report under oath containing the name of any persou paying a tax during the month, hls residence, place of business, amount of tax, for what pald, and on the I st of December to make a full report for the year, return to the auditor general, and to publlsh in two papers in the county. If any assessor, treasuror. prosecutlng attorney or other officer whose duty it Is to see that any provisión of the act is euforced, shall willfully neglect or refuse so to do, he is guilty of a mlsdeamor and Hable to a nne of $100 for each and every ofTense. And In case of such neglect the governor may appoint some one to perform the duties of such offlcer.