Assessors' Instructions--decisions And Explanations Of Liquor The Law

As there is niuch inquiry relativa to ho details of the new tax law, we give he full text of the iustructions given y the Detroit City Counselor, to the Assessor to guide hirn in the discharge )f his duty in making the assessments. Che gist of tho law is embodied therein : First - A rctaü dealer means any one iclling or oli'uring fojsale any quantity if br -wed, iualtBmented, spiriutous 3r intoxieating jjfors by the drink, five jallons or lesB, atone time. Second- A wholesale dealer means iny one selling or offoring for sale any juantity of brewed malt, fermented, spirituous or intoxicating liquors, of five gallons or over one dozen quart bottles it one time to one person. (A wholejale dealer may also sell at retail in any juantity.) Third - A tax of $130 is to be paid by ill persons selling or offeriug for sale a.ny spirituous or intoxicating liquors by tho drink, of five gallons or less, or ane dozen quart bottles or less at one time, and all patent medicines, mixtures or compounds consisting in wholo or in part of spirituous or intoxicating Liquors. Fourth- A tax of $300 is to be paid by all persons selliug or offering for salo at wholesale and retail any spirituous or intoxiuiiting liquors. Pifth- A tax of $10 is to be paid by all persons selling or olFering to sell any fermentad or brewed liquors by the drink, five gallons or less, or ono dozen quart bottles or less. Siith- A. tax of f 100 is to be paid by all persona selling or oflering for sale at wholeBale and retail any brewed, fermented or malt liquors. (A person tax'ed as a wholesale dealer may also sell at retail all kinds ot' liquor.) iSevcuth -Manufacturo oi Rpirituoua or intoxicating liquors for salo must xay v tax of 300. Eightb- Manufaoturers of brewed or nalt liquors must pay ijöü ou 1,500 jarréis or over, not exceeding 5,000 ; and $200 on 5,000 barrels or over. Thero is no tax for selling any wine or eider made from fruits grown and gatheied in this Stato. Thero is no tax 'or soda, tea, coffeo or any other bevererages not containing fermented, brewed, spirituous or intoxicating liquors. Druggists are exempt in selling liquors for medicinal, chemical, mechanical or sacramental purposes only. The lrtw suys a retail dealer nieans any one who sells five gallons or less, that is ho may sell üve gallons ; and tt wholesale dealer is one who sells five gallons. The retail dealer sells five gallons or less if he chooses ; the wholesale dealer sells five gallons or more if he chooses. Tb 3 taxes become due and payable on Friday, June 11, and may be paid to the County Treasurer either ou the second, third or fourth Friday of June, with au addition of 2 per cent for collection fees. If not paid at the latter date, the rolls must be transferred to the sheriff of the county, and he ís compelled to levy and sell property enough to pay the tax on each person. He is also required to add 10 per cent interest and 4 per cent for collection fees on all taxes placed in his hands.