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fin a fonnor íhhug of our }fper wo pxintcd what purportcd to be au exact eopy of tlio Liquor hnv passed at the recent seBsion of tlio Lt'ÍHnt uro, but which, wo huvo ñineo dmcovered was iiicoiTcot iu many particular. Below will bo fouud tlie full text of the act exaetly afl it carne from the hauda of tlio (ovcrnor:] AN A!T for Uig taïation of tlie lmfinoHfl of uüliiuFactnring and sriiing spirituoim and intoxicating, lnalt. liriUfi], or fcrindiU'd liquors. and to rf-pral íiet No. 17, approYfd February 3, 1H55, entitlod "An art to prevent the mantifacwipé and salo of ppirituous una iutoxicatiiiKli'l'iorH an a beveratfe," and all act aintinlHtory thcivof, or in addition tñfroto; ki ui-t l.ciiiK sci-tion jopa, 21:17, 21M, 2i:t!l, 2140, 2111, '21 4'2, 2143, '2144, 2145, 2146,2147, 2MH, 2H'.I, 2150, 2151, 2152, 2153, 2154 of thr Ompiled LW8 of 1871, and alao act No. 150, ; of tho Sc-ssio.i 1m of 1K7:1, ontiilcd "An I :ict to príivcnt thr palé of spivituoue nnd rntoxiciiting dritikH itH átieTefcaffe," Ule Samé beintf a nov Bc.-iioii t'x'liiíjili'rní oí tli'Compiled LnwH of 1871, being anací i-clativc to ' Cne manufacture and Bán oí spirituoiiK and iutoieating drinka as a bcvfcrage,'1 to htand a Bcotion 22. Secition 1. 7'ií jx'oph' of thL State of Michigan ert'tfl. Tliat in ill i.owiiMhipH. citien and villages of tilia State there sliall be amiually levied and collected tlie followiug tax upon tlio busineHH of niaiiufactnring. solling or koeping for Hale diHtilled or malt liquorw. a.s followfl : Upon the business of Helling or offeriug for sale, ; spirituouB or intoxicating HquorH by rotail, or any patent medicine, mixture or cozuiound, whioh in wbolo or In part. conniötH of spirituouñ or intoxicating lii]]iorH, tbc mini of ono Imndrcd and lifty dollars ; upon tlio busiiio of Helling or offeriug for h;l1o. by rotsil, any termeutcd or browed liqiiors. or aiy otbcrbovernge, forty dolare; upon tbcbuHineHS of selliug brewed or mnlt litiuorw at wlidloBale, orat wbolenale and rotftil. one bundred dollarn por annum ; irpou tbe buHÜieKs of Helling Hpiritnou or iutoxicating liquor at wbolesalo. or at wbolesale and retail throe hundrod dollarn jter ammm; u)oii tbe bimtucrtrt of manufacturing brewed or maltjiquore for fíale, if the quantity manufacturedbe fifteen bundred barrelH or nuder, fifty dollar. If over : fifteen llundred barrels and not exoeeding fivo thousand, one Inindred tlollars. If fivc tliouHand barrels or over, the Hum of two bundred dollarn ]er annum ; upon tbc bufinesn of uiauiifacturing for Kale of Hpirituous or intoxicating liquoiB, tbrec hun'lrcd dollar. No ]erson paying a tax on spirituouH or intoxicating' liquors, uiiclor tliin act, hall bc üablo to pay any tax on tlio salo of malt, brewed, and fermented liquom. Beo. 2. Jietail dealerH of spirituouH anl intoxicating liiiuoi-H, and brewed, miüt and fermented lirjuoi'H, slmll bo held and deenied to include all persons wlio sell I by tbe drink, and in quantities of üve gallouH or leun, or ono quart boltles or less at any one time to auy one perHon. Wholenalü i cis hIioII bo held nd deemed to mean and include aii peinonH wlio ell or offer to Heil kuoh liciuom and boveragm in quautiti(5S of live gaUoiiH or over one dozen quart botUes at auy ; oue time to any one perHon. No tax imponed under this act nliall Ve lovied or collectr.d from any pcrnoii lor eelliiig any wino or eider made from fruit grown or gathered in tliis State. No dniggiut Hball be Hable to paj any tax berein imposed who sella liquors for medicinal, chomical, mechanical, ajid sacramental puipos only. Si;c:. 3. Tbe taxes licrein provided for nhall be aösessed. levied, and collected by tho samo oflicerH, and iu tbe same time and marnier aa the taxes upon personal property, except aö herein otbervrfee provided : l'roviik-d, Notbing bercin contained shall bo conntrued to oxempt any species of property from taxation under tho general lawH. All taxea Hball be deenied payable and duo at the time of the delivery of thé assessment roli to the Treaaurer. Kf.c. 4. The Awsosaor of evcry townahip, ward. city, or village, shall, on or before the third' Monday of May in cach year, Innuire and ascertain tbc namo of every person, Corporation, aMsociation. company, or copartuership engaged in can-ying on any business mentionrd in tbc iirst section of tbiH act, and he hall enter iu a rol], to be made by liim, tho namo of overy such person. Corporation, ussociation. compnny, or copartnership, and tho place of doing business, the kind cf business can-ied on, and tbo amount of tnx to bo paid according to tlie proviaions of tl ds act. And he shall, bef oro the tirst Wednesday after the third Monday in May, notify each peiKon, corporation, ausociatiou, company or oopartnerehip, whose namea havo been enterea on said roll of Haid entry ; such notice to be verbal, printed or written. Beo. 5. On the flrst Wednesday after tbo third Monday in May it sball bo the dtity of tbo Assessor to be present at bis oflice from 8 o'clock in tho forenoon anti) 12 o'clock noon . and from 1 o'clock in the aftemoou untll 5 o'clook in the aftornoon, for the purpose of reviewing hucIi asHcssment roll. and bo on the next two following days ; and on the request of any person, corporatiou, compauy, or copartnership, nis, its, or their agent or attorney conaidering elven aggrieved, on aulricieut causo benig Hhown o the aatisfaction of emeh Asaeaaor, he hall lter auch aHe8Hment in auch manner aa may ie neoesHary in order to conform to the proisioim of thia act ; and he shall.alao upon aulliiont caune being shownby anycredible person, ,dd to Baid roll the name of any other pcrson, orporation, associatiou, company or copartnerhip ongagod in auy business Hable to ie taxed under the provisioua of his act, the kind of business and the amount f tax to be paid according to the pro■iaions of thiR act ; and the aaid Aaaeaaor shail eceive two dollars per day for each day'a ser■icea performed ander thia act, to be audited md allowed by the Township Board, thoVillage Truateea, or the Common, and paid out f the contingent funda of aaid township, vil age or city. BÉMÍ G. When said Asseaaor haa reviewcd and ïomnleted hia roll, it shall be lus duty to attach lierèto, aigued by turn, a certifícate which may je in the followin'g fonn : '■ I do hereby certify ;hat I have set down in tho above asBcaament oll all the places wliere the bosiness of manuracturiu, selliup:, or offeriug for sale spirituju inloxicating brewed or malt liimore is beiug jaiTied on, together with the name of the corporation, person, association. company, or copartnerahip cngaged in sucli business, and the particular kind of busiiienH in which oach ia 80 pngaged, accordmg to my best information and belief." And ou or before the lLrwt Jlonday of Tune he aball attach to auch aeseramont roll a n-aiTant under his iiand. commandiuc; tho County Treaam'er to collect euoh tnxos in llie manner prescribed by law for the collection of towuship, ward, city, or village taxea asneaaed apon personal propeity, except aa lierein othcrwiBe provided ; he ahaïl deliver the said roll and warrant ao completed to tho Treasurer of iiis county: Promdéd, howevei; ïhat in caae tlie above roll is uot completed within the time above üxed, or is defective ni any respect, tho saine may, by auch Assessor, be comploted at any time thereaftpr and deliveied to snch Treaaurer : Frorvkd furlher, That ahould any penion, cori)oration, aanociation, company, orcopartneraliipbe added to aaid roll alter tho time fixed for reviewing the same, aa above prcrvided, or ahould such roll uot e completfd, or auch not be praaent at hia olüce ut the time ubovo i xed, thon public notico Hall bo vuUislied in somo newspaper printcd and published inaaidi-ouuty. Helling fortii the name of each pemon, oorporation, asociation, compnny, or ebpartnerBhlp added to or appcanng upon n;iid roll, aiul iking a time fuid placa not leas thini ton days trom the date of publication, at which all persons mtereated muy appear and ahow cause why aneh iment should not bo charged aa above provided, or such noticc may 1? BOTVBd perHoually upon cach [hihoii. corjioration, UKsociation. oompany, or copartneiebip, at leaat thre days before the time tixed for such hearing. Sri'. 7. The Couiitv Treasurer, upoii reoeiving Buchroll, ahallproceed tocolloctauclitaxoH. uud for that pulposo shall rcmaiii in bis office on tho Becönff, t'iird and fourth Vridays of June, and upon all tassa lid to him at any tuno prior to or on the fourth Frid&y of June, he hall add two per cent. tot collection fces. Kr.r. i. II' any person, corporatioM, aeBOOiatdon, eompany, ur oopartnersbip shallrefu or ucglect to pay tlie tax ao assesaed, within the time speoined in tho preceding noclion, Bach Treiunü-er shall therenpon forthwith ihhuo kus warant to tho Sheriff of aaid coiuity, reoiting therein the iwnie oí Biioh psrion, oirporution, asBociation, loiuimny oí oopartnerenip, tlie business carried on, the aegoBSioent or sucn t'ix and date of the same, and conmianding him to levy and make the amount of rad wfiessinent, wüh ten [r uiterest trim the datefof raoh nssessnient, and tour per cent, colleclion fees, bj diatreee and sale of nny goods and xshattelB ot sücb person or persons, corporal in). HBBOciation, ootnpany, or oqparfcn, rsliip, or of any goods and chattels found in tlie i:u.-tly or poseewion ol Buoh person, eorporatiwn. ássociatiíwi, coiupiuiy, or oopartnershijï, and in défauM thëïeol, tïicn Of hia, her, or tbeir lande and tencments, and ta pay orer tl io siimc, rese.rving lúa 1ook. to tb e County Treasurer, with ten day after the aame ia eollected. Sr. '.si. Upon the reoeipt óf suob warrant, the Sheriff shall prooeed iinmcdiatflv to collect the same. Ho nhall cali once at the placo of business of each person, Corporation, aasociation, company, or copartnersUip named in said warrsnt, and in case any pernon, corporatiou. aHHOcjation, company, or eopartnerHhip refnses to páy mich 'tax, ho hall levy on tho ooda and chattclH f huoIi perwonw, Corporation, association, company, or eopartnersblp wherever found in aaid couuty, or ou the bar fixiuros or fumituro. liquora, bcveragert and titliei" fK-dy and clintt.olM imil in c;uTyiuir on Hiu-h liiiiiiiK-HH. wlii'!i levy nliall tako procdP dance cl' any iind uil lionn, mortgagoS, couveyKiiccM. or eneumbrancea on mich (?oo1h and cbattela eo ased in canying on hucIi bs&eea, norghall any claim of property by anj third Kirnon to nnoli good and chattelH no ised in carrying on Huch business avail agaiiwt uch lovy eo mndo by tho Khcriff, and no property of any pernou, corporatior.. aRO-iation, com pany, or coptrtnership, liahlo to jiay a tax un der the provwions of thin act, Hliall'be exempt from such lo-y Sec. 10. Tho Sheriff nhall givo public notice of the time and place of b&]%, ad of the property to be sold, at loast bíx daya previou to tho salr, by advertisèment, to be posted up in thrce public "places in the township, city, or villago whero Hiicli Hale ia made: l'rtrikL wwever, That in cases where a levy han been made upon real oHtatn. hiic'i Klioriff shall ''ivelike notice of the timo and plaeoof suchaale, asiuaalesof real áltate on execution ; and all provisions of law iipplioable to ales of real éstate npou execution hall lie appiicablo to ales lindar tilia act, excopt a herein otherwiso provided. Bbb. 11. Iu caBo the property ho distrained or lovied upon camiot be sold for want of bidders, said Treasiirer may adjourn nuch Balo so oftcn as may be necessary, not exceeding one week, however, at any one time ; and in case th property distrained or levied upon and sold ia msuffieient to satiafy Biich writ, tbc Sheriff anal] make return tliercof and pay over the amonnt by liim received, less bis said feea to said Treasuror, and raid Treamirer Hhall renew said warrant, and again deliver tho samo to the Sheriff, cojnmanding him as before, ao ofton as may t neeesBary, until tho wholo amount of auob. tx ban beon collected. Sec. 12. Ti;e Assessor Bhall have power, and it Bhall be bis duty, to add to aid roll at any time dnring the year, tho name of any perflon, corporatioii, association. company or copartuerBhip engaglng in any kind of busineaB speeified in the tirst Hection,pf thisaot, whose name does not appear npou auoh roll, and to aBaess againat ÜcB iniBiueHS tbereon a pro rata tax for the uuexpired portion of Biich year, and said Aasessor shall, before making such aasessment, notify the person, corporation, asaociation, company or copartnership of a time and plac6 at which the assessment will be made, aud roquiring bucIi perBon to appear at tl ie time and plftoe meutioned and Hhow caiiae, if any, wliy such asaessment should not bo made, fhich notico ehail'bo porsonally sorved in the samo mauncr a BiimmoiiBes isauod by Juaticea of the Peaoo, and Bliall be aerved at least tliroo daya before the time specified therein for a hearing, and npouiBVLCh anaeasmeiit beiug mado, tho amo prorccdingB Bhall bo had in nll rospect aa thongh Buoh aaHOBBment hd been made by the Aaaeasor as above preacribcd: Provittád, hówèver, That in caso of neglect or refusïl of Baid Abbobboi' to comply with the províbíoiib of this aection, theu. and in that caae, tlio aaid ('ountv TreaHiirt-r hall have power, and it Bhal] bo liis duty to make the assesament and f;ivp the notice required by thia section, and tho samo sliall bo valid iih though mado by tho AMHt'saor. Bkc. 13. All moneys collected by any Treasiirer adder the provisions of this act, except the (on anil ])i!rcentage herem ftüowod tn him aa compeuBation. whieh :nay be retained by snch ïreaanrer as hifl fee. sliall bè by iüm placed to tho credit of the contingent fuiid of tlio townHhi]i, vilhige, or city from which the Banie ww collected, and the same Khall bo by sucli tomiHljiji, village, or city, applied as other contingent funda. Si-e. 14. It shall be the duty of each üud every f ,'ounty Treasurer, at least oneo in each and every month", tomakea sworn atatement containing the namea of each and everv pcraon, corporation, company or copartnerehip in Iuh countv paying a tftx undcr the prcfvtó'ions of this act, Btating tlierein tho roaidence of auch peraou. corporation, association, company, or copartnership, tho business in which aucli peraon is engaged, the place of doiug business, tho amount of tax paid and dato of payment of the sarac, and file snob Ktatcment with tho clerk of bis comity ; and snch Ooiinty Treasurer Bhall, on or before tho 25th dav of I ccember in each year. make a full and complete report of all the ficta as shown by the reporta on tile in Iiík ottice, and return tho samo to the Auditor General, nul publisb the name in at least two iicwnpaperB in lii countv, if bo rnany there be. All blanks required to can-y into effect the provisions of this act ghall bo prepared and fiirniuhed by the Auditor General to tho Üouaty TreasiirerH, and by them to the townahip, vilJage or city otticera. Sec. 13. Any otticcr " wulf ully uegleoting or refuaing to perform hia duty undor tho pfovíkíoiib of thia act, Bhall bo liable to a penalty oí ono hundred dollars for each and every offenBO. And auy person hablo to pava tax un der tho provisions of tliis act, who shall neglect or refuse to pay the same, sball be deemed guilty of a misdemeanór, and apon convietion thereof ahall bo punished by a tine of not leas than tmenty-fiye doUan nor more than oue hundred dollars, andcosts of proaecutlón, Tor éaoli and every olTcnso. and on failuro to pay such fine and i'ohts. ehallbe imprisoned,uj the couuty jai i. not lesa than ten nor moro thau ninety daya, in the diBcretion of tbc court. Beo. 10. The word Assessor as used in this act ahall be held to include BupèirnsOTB, or other oïtieers whose duty it is to make aHaesameuts in townsliips. warda, villages or citiea. Bec. IV. In case any Assessor, CouuW Treasurer, or Sheriff villfully negle-i or refuBes to perform bis duty under tho provisions of thiH act, he Bhall be ïiablo to a penalty of one hundred dollars for each and evcry offence, and tho Governor may, in case of any such neglect or rcfusal, appo'int aorne other persou or persons to perform the duties prescribed by this act, who shall. ïrpon being so appointed, have like powere and dutiee under this act, aa auch Assessor, Treaeurer, or Sheriff, aa the case may be. Sec. 18. The act entitlert ' An act to prevent tho manufacture and sale c ' pirituous or intosicating liquor a a beverage," approved February 9d, 1855, and the several acts ameiirtatory tlieréof, and in addition thereto. being Hc:ctionH 2,13G to section 2,154,incíuBÍve.of the Compüed LawH of 1871 ; atao act numbor 150 of the bcshíou Uw of 1873. entitled " An net to prevent the aale of Bpirituous and intoxicating drink as a beverage," the samo being a new section to chaptcr 6'J of the Couipiled Laws of eigliteen jundred i nd Hevontv-one, boiiig an act relativeto"Tbe nwnufsctnro nuil sale of HpirituiiiH aiul intoxicating drinltH au a beverago, " to stand as sectton twcuty-two, shall be and the amo aro hereby repeukxl. Baving all actions pending and all cannea of action which have accrued at the time thIB act takes ctTect. Bkc. 19. This act ahall take immediato effect. Approved May 3, 1875.


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