The Liquor Tax Law

AN ACT f or the tsxatron oí the business of mauufacturlng and soüing Bpirituoua and intoxicating, malt, brewed, or fermentad Uquora, ml ín repeal act No. 17, approved February 3, 1855, entitled "An act to prevent the manufacture a ml sale ra Bplrltuous or intoxieating liquors as a bevi i and uil acts axaendatar; thereof, or in addition thcrcto; aaid acts bcin? Rections 2.136 to 2,154 inclusive, and printed in Volume I oí' thr Con Laws of 1871, on page fii)O to page TUI inclusivo: and also the act No. 150, a8 printed on nagea '2U1 and 202 of the Sewsion Lawa of 1873, cutith-d "An act to prevent tho pale of ppiritucma and intoxicaling dttnïa as a berenga," the same being a dpw Bcction to chapterGü of thcCompiled Laws of 1871, being an act relative to "The manufacture and Bale of spirihioua and Intozlcatíng drinks as a bcverage," to 8tand a sectiou 23. Recxion 1. Thepeople of the State of Michigan enact, Tbat eaeh and cvery person, corporation, association, company or copartnerbhip eng&gedin tlie manufacture or sale of spirituous or iutoxicating liquOTB, or auy patent medicine mixture or compound which in whole or in part consista of spirituous or intuxicating liquora, sold or offcred for Bale aa a beveragé, or malt, brewed or fermented liquors, ahall pat, for each place where euch aalcs are made, a titx os f oUows : F ir si. If engaged in the ftale of .spirituous or intoxicating liquors or beveragea at retail, without the corporato limits of auy city or village and not witfain three miles of tho boundary line of any city or village, the person, corporation, association, company, or copartuership engaged iu bucIi sale shall pay a tax of tifty dollars per aimmn, and ii" engaged in the sale of malt or brewed liquora twenty-five dollars per aniium ; Second. If Huch business ia carried on in a village or cityhaviug a populationof nottoexceod one thousand, aa ahown by the last official cnumeration undor State or United States authority, or witbin three miles of tho corporato limita of ; auch village or city, a tax of seventy-üve dollars ; per annum on sales of spirit uous'or intoxicating liquors, and on malt liquora forty dollars per aniium. Third. If such business ie carried on in a j village or city haviug a population of not lesa i than one thousand nor more than threo thouaand, or within three miles of the corporate j ita of any Buch village or city, a tax of ono ' hundred dollars per annum on sales of ' ons or intoxicating liquors, and on malt Uquors iiity dollars per anuum. Fourth. If Buch business ík carried on in a city or village having a population of three thousand or more, or wifchifi thrco milea of the corporate limits of any sucli village or city, a tax of one hundred and fiffcy dollars on epirituous or intoxicating ! Hquors, and üity dollar on malt liquors per anmini, Fifth. If engaged in the sale of brewed or malt liquora at wholesale, or at ■wholesale and retail, one hundred dollars per; annum. Stam. If engaged in the aale of spirituous or intoxicating liquors at wholesale, or at wholesale and retail, three hundred dollars per annum. Seventh. If engaged in manufacturing brewed or malt liquors for aale, if the quantity xnanufactured bo fifteen hundred barrels or ander, lifty dollars. If over liftocn hundred barrels and not exceeding live thousand, one hundred dollars. If h've tliousfind bsirrelu or over, the aum of two hundred dollars per anuum. Eighth. If engaged in the manufacture for sale of spirituous or intoxicating liquora, three hundred dollars. Ninth. No person paying a tax on spirituous or intoxicating liquora, onder this áct, ahall be liable to pay any tax on the sale uf malt, brewed and fermented liquora. Sec. 2. lletail dealers of spirituous and intoxicating liquors, and brewed, malt and ferme uted hquora, shall bo held and deemed to inalado all persona wiio sell by the drink, aud in quantities of Üve gallons or less, or ono dozen quai't botÜes or leas, at any one time to any one person. Wholosale dealers shall bc helt1, and deemed to mean and incluido aii peraons who sell or offer to Bell Huch liquora autl beveFafefl in ijuaulitu-H uf iivc gallons or over one dozen quart bottlea at any one time to any one peraon. No tax impoacd under this act ahall bo levied or collectcd froni any person for selling any wine or eider made frorn fruita grown or gathered by the ownern tJaereof on hia own premisos. No druggi.stahall bo liable to pay any tax herein impobed whp sella liquora for medicinal, chemicaJ, niechnnical, and sacramental puiopes only. Sec. J, The taxes herein provídod for shall be aasesaed. levied, and c#31ected by the same ofticers, and in tho same time and marnier as the taxes upon personal property, except as herwin othenvise provided, and shall be in heu of aJJ taxes on such business : Provided, Nothing lierein contained ahall be construed to exempt anj' species of property froni undcr the general lawa. All taxes shall bo deetned payable and due at the time of the dclivery of assefiament roli to the Treasurer. Sec. 4. Th Asaeasor of every township, ward, city, or village, shall, on or bof ore the third Monday of May ia each year, Inquire and ascertain the name of overy person, corporation, asaoeïation, company, or copartnersnip engaged in cai'rying on any business mentioned in the first aection of this act, and he sliall enter in a roll, to bo made by him, the name of every auch person, corporation, association, company, or copartneröhip, and the place of doing business, the kind of business carried on. and the amount of tax to be paid according to the provisiona of bliis act. Skc. 5. On the first Wedneaday aft er tho third Monday in May it shaU be the duty of the Assessor to beprèseiit afchUofncefrom 8 o'elock itt the forenoon until 12 o'clocli noon. and from 1 i oVlock in the ai'temoon until 5 o'clock in the i ai'ternoon, for the purpoae of reviewing such assessment roll, and so on the next two foUowing days, and ou the request of any person, , corporation, compauy, or copartnership, his, or tlieir agent or attorney considering themaelvea aggrieved on suthcient cause being shown to the eatisfaction of such Assessor, he shall ; alter such assessment in such marmer as may be necessary in order to conform to tho provisions of thís act, and he shall alao upon sufticient cauae being shownby anycredible parson, add to said roll the name of any other jèfBon, corporation, asaociation, company or copartnership engaged in any business liable to ] be bo taxed vinder the provisious of ! this act, the kind of business and the amount tax to bo paid according to the provisiona of this act, and the said Assessor shail roceive two dollars per day for each days' services performed under thia act, to bc audited and allowed by the Township Board, the Village Trustees, or tho Comraon Council, and paid out ' of tho contingent funda of said township, vil j lage or city. Sec. G. Whensaid Asnessor has roviewed and complcted his roll, it ahall be his duty to attach i thereto, signed by him, a cortiñeate which may be ín the foJluwing farm : "I do hereby certit'y that I have set down in the abovc aaseasment roll al] the places whero the buainesB of manufaotaring. selling, or offering for sale spiritu oua intoxicating brewed or malt liquors is being carried on, tog ether witli the name of the corporation, persou, association, company, or coi partnership engaged in such businees, and the particular kind of business in which each is so engaged, accordiug to my best Information and ; belief." And on or before the lirat Monday of j June he ah.all attach to such assessment roll a I warrant under his hand, commanduig such i Trcasurer to oolïect such taxes in the manner preecricea by lawfor the colle.ction of township, wiird. city, or villago taxes asseased upon pori sonal propertv, except as herein otherwise provided ; he shall deliver the said roll and Warrant fio completed to tl.e Treasurer of his aaid townBhip, city, or village: Provided horrervr, That in case tUo ahove roll is not completed within tho time above - rixcd, or ia defoctive in auy respect, the eame may. by sucli ABsessor, bo completed at any tirae theri land delivcied to such Treasurer: Prtroided further, That ahould any person, Corporation, I aseociation, company, oroopartneraliipbe added Itosaid roll af tor tlie time fixed for reviewing the samo, as above provided, or should buou rol! not bo completed, or such Aaaeaeor not bc present at his office at tho time above flied, theH pubUo uotíoe shall be nublished in eome newspaper prlnted anapumiHnea tnaajaaotuuy, setting fortli the name of each perHiiu, . lidn. afleociation, coinpany, or copartni i addcd to or appe&ring iipon waiil roll, and liiní u time ai! puaoe not rees fchan tendaysfrom thè date "f publicatdon, at wbiob all persons intereeted nmy appear and show cause why Bucb Mseaements Bhcrald not be oharged aa aboye provided. or Bueh notice may ba Berved : Bonally npon esoh penon, oorporation, tiou. compairr. er eepaftiMnbip, at davH before tafl rimo lixed for suoli hearing. Sec. 7. Tlie 1'rcüHurer. upon reeching niioh roll, 6ÏaB prooeed to collect Baoh taxês, and for that parpóse nlia'l romain in !üh on the Becoud, tnird and fourth FridayH of Juno, and upon all taxes paid to kim at any time prior to or 011 the fourth Friday of June, he slaall add two per cent. for collectiou fees. Sei:. 8. If anyperson, oorporaHon, assoclation. oompany, or oopartnerahip shall ref use or neglect to pay the tax ro assoBBod, withiu the time specifleu m the preoeding ftectáon, auoh Treiuiurer Bhall tkereupon levy and iuake the amount of aaid asseösmejit, with ten per cent interest f rom the datO of sncli asseasment, uid four per cent. collrctiori fcc. by distreH and Halo of nnv goods i aiul chattela fouud in the euHtudy or posaesMon of suob pcraon, Corporation, association, comMtoy, or copartuerf'iip. Kuch Trenüurer shall levy on the goodw and chftttelf of such person, Corporation, association, company, or copartneralip wherever iomd in HtlA "coimty. or on the bar fixtures or furnituro, liquora, beverages and othcr goods and chattela used in carrwng on such busiuens, which Ievy shall tako precedence of any and all Hem;, mortgagea, conveyancos, or encumbrancea on such goods and chattelH ho uned in i;i',r in ytio.h bnsinesa, nor fihull any claim of j-inpurtv by any tlnrd person to fmch goods and chattels no use in carrving on Huch business avnil igninrit Huch Ievy bo made by the treaamer, and nu property of auy perñon, Corporation, asxociation, company, or copartiicrship. liable to pay a tax vinder tho provisión of thia act, ahall be exempt from Huch Ievy. Shc. Í). In cuan the property ho distrained or levied upou cannot be sold for want of bidders, said Trcaam-er may adjouru such salo so often au may be necessary, not exceediuq one week, nqwayer. at any one time ; and in case tiio property distrained or levied upon and sold ia insutncientto Batiafy snch writ, the Treasurer hall notil'y tho Assessor, and eaid Assesor shall rencw said warrant and again deliver tiie aame to the Treasurer, commanding liim aa before, so often as may be neceasary, until tho whole amoimt of Buch tax han been collected. Sec. 10. T. e Aaaesbor sha-11 have power, and it nhall be his duty, to add to said roll at any time duriug the year, the name of any persou, Corporation, association, company or copartnerahip ongaguig in any kind of businesa apeciiied in the first section of this act, whoae name doee not appear upon snch roll, and to assess against auch buriineas theroou a pro rata tax for the unexpired portion of such year, and said Assesaor nhal], beforo malfing Buch assesament, notify tho peraon, Corporation, aaaociation, comjiany or copartnership of a timo and plac at which the assessment will be made, and requiring such pereon to appear at the time and place meutioued and show cause, if any, why such assessment should not be made, which notico shall bo personally served in the same mauner as summonsert ianued by Justices of tho Peace. and shall bo served at least three days before the time apecified therein for a hearing, and upon such asaensment bemg male, the same proceedings Hhall be had in all re8pectiï as though such aBsessment had been made by the Assessor as abovo prescribed. Bbc. 11. All monoys collected by aoy Treasurer uuder the proviüions of thia act, except the fees and percentage hcrein allowed to lnm aH compenaation, which laay bo retained by aaid Treaaurer as his feta, hall bo by him placed to the credit of tho contingent fond oí Eia townahip, village, or city, and the same ahall be by auch township, village, or city, applied as other contingent funda. Seo. 12. lt shall bo the duty of each aud every Treasurer, at least once in each and every month, to malve a sworn statement containing the names of each aud evorv perBon, Corporation, company or copai'tneraliip in his townnhip. village. or city paying a tax under the provisions of this act, atating therein the residence of i such person. Corporation, aesociation, compauy, or copartpership, the businesa in which suca peraon ia engagecL the place of doing business, tho amoimt of tax paid and date of payment of the samo, and file sueh statement with the clerk of his township. 'city, or village. Said clerk ahall, upon the ftrat day of June aud December in each year, make a report to the County Ti'easurer for the six ruontha pcceding of the ])cr.u!i;rt paying. aud the amount of tax aasessed aud collecteil in his townahip, village, or city, as shown by the reporta of the Treaaurer. Such County Treasurer shall, on or before the twenty-iifth day of December in each year, make a ' f uil and complete report of all tiie facty s ahowu by the reporta on üle in his office, and return, the samo to the Auditor Ociieral. All blatiks required to oarry iuto effect the provieiona of thia act ahal Ve prepared aud f arnished by the Auditor láiyíal to the County Treaaurers, aud by thm,Wthe township, viilage or city offleera. ff Sec. 13. Any otticer willfully negltíSsiig or refusing to perform hia duty under (iie proviBiona of thia act, shall be liable to a penalty of one hundrod dollars for each and every olTonse. And any person liable to pay a tax under tho provisious of thia act, who ahall neglect or refiiae to pay the same, shall deemed giulty of a miademeaúor, and upou couvictiou thereof shall be punished by a fine of not lesa thau twenty-iive dollai-s nor moro than one hundred dollars, and coata of prosecution, and on failure to pay such íine aud costa, ahall be imprisuned iu the couuty jail, not leaa than ten nor more than niuety daya, in the discretion of the conrt. Seo. li. "The" word Assessor aH used in thia act shall be held to include SuperviHora, or other ofticers whose ciuty it ia to make asseasmenta in towuahipa. wards, villagea or cities ; and the word Treaaurer ahall. include Ooilector, or othcr ofticer charged with the duty of col: lecting taxea. Seo. 15. Tho act entitled " An act 'to preven the manufacture and aalo tf wpirituouH or intoxicating liquora aa a beverage," approved J?eb ■ ruaiy 3d, 1855, and the several acta amendatory thereof, and in addition thereto, being sections 7,136 to section 2.151, inclusive. of the Compilcd Laws of 1871 : alao act number 150 of the aesniou laws of 1873, entitled "An act to prevent the aale of apirituous and intoxicating dfSks as a beverage," tho Hamo being a jaef soction to chajter 69 of the Compiled Ls of eighteen hundred i ud seventy-qjie' being an act relative to '"The manuftfc'íure and Hale of spiritu ous aud intoxicati%'.drinka aa a beverage," to stand as sectiou tWeuty-two, shall be aud the same are heeK repealed, saviug all actions pending awd all causea of action which have acÍ cnatóLattb e time this act takea effect. I jíaered to take immediatc effect.