The Tax Bill

u Act lo pro?lde for the taxaüou of the business of manufacturing and Belling spirltuous aud 1dtoiicatinu malt, brewed, or fermented liquors, and to repeal act No. 228 of the Seasion Laws of 1875 approTed May 3, 1875, as amendeu by act 197 of thcSession Lawi of 1377, approïed May 23, 1877. Section 1. The People of the State of Michigan enaet, That in all townBhips, clties'auU villages ofthis state there shall be paitl annually the followlug tax upon the business of manufacturlng, selling or koeping íor sale, bv all persons whose ! businesH, In whole or iu part, conslsis in sell ug or keeping for sale, or manufaeturiug aistilled or malt liquors, or mixed liquors, as follows ! Upon the business of Hing oroffering for sale, spintous or intoxioaüug liquors, or mixed liquors, hv retail. or anv mixture or oompounü excepting proprietary patent medicines which, in wholeor in part consiste of spiritiimiM iir iutoxicating liquors, the sum of $200 per anuum ; upon the business of selling or otFering for sale by retail, any taalt, brewed or fermented liquors, $65 Eer annum; upou the business of selling rewed or malt liqoDri at wholesala or at Wholesale and retail, $130 per annum; upon the business of selling spirltuous or intoxioating liquors at wholesale or at wholesale and retail, $400 per annum; upou Ihe business of manufaoturing brewed or malt liquors for sale, i) the quantity manufactured be less than 1,500 barrels, $65 per annum, and $25 upon each additional 1,000 barrels or part thereof, upon the business of manufacturing for sale spirltuous or intoxicating lianors, $400 per aiinum. Noperson paying a tax on spirituous or intoxicaiiuii liquors under this a t shall be Hable to pay any tax on tbe sale of mt lt, brewed or fermeuted liquors. No persou paying a manufacturer's tax on brewed or rnalt liquors, uuder tbis act sball be Hable to pay a wholesale dealer's tax onihesame. Skc. 2. Ketail dealers of spmluous or intoxicating liquors, and browed, malt and fertnented liquors, sball be held and deemed to include all persons who sell by the drink, and in quanüües oí' tive gallons or less, or one dozen qnart bottles or less, at any one time, to auy person or persons. W tsolesale dealers shall be beid and deemed to mean and include all persons who sell or offer for sile snch liquors aud beverages in quantities of more than flve gallons or more than one dozen quart bottles at any one time to any person or persons. No tas iunpoHed under tbis act shall be required from any person for selling any wineor eider made frooi f mits grown gatbered in this state, unless such wine or eider be sola by the drink as other beverages are. The keeping or storing of spirituous liquors by a persou or persons who has paid a tax on the business of selllng or keepiug tor sale malt, brewed or fermented lkiiors only, on the premisos wbere such business of aellin? or keeping for sale malí, brewed or ferruented lkiuors Ís earried on, shall be deemed and held to be prima facie evideuce of the keeping the said spirituous liíjuors lor sale within the uieaiiing of this act. The provisions of tnis act shall not apply to drug gists who sell liiuors forohemical, scientifle, medical, merihanical or sacramental purposes only and Ín strict pomplianoe with law : Provided, That sueh druggists shall, n or before the tirst Monday in May in each year or before commencing business, executeand tile with the county treasurer abond to ihe people of the state of Michigan in the pen! suni of $300, with two good and sulnoient snreties lo be approved by die said treasnrer, or the township board of the towaship.or the board of trustees, or tüe nommon counoil ot' the village or city in whioh such druggists earry ou tlieir businoss, which shall be nhsiantially as follows: K'now all ni9n liy tuese presenta that we, as principal and as surflties, are held and tirmly nonnd unto the peopleof the State of Michigan lu the sutu of $300 to the payment whereol'.well and truly to be made, we bind ourselves, our h-irs, executors and aduiiuistrators, Jointly and severally, firmly by these presenta. Soaled with nnr seala and dated thls day of , 18 . Wiikkk.as, The aforesaki named principal (or principáis) professes to carry on the business of a druggist at , in the county of , State of Michigan : And Whereas, The said principal hath covenanted and agreed as follows, to wit : Tliat he wlll 1101 directly or indireetly, by hlmnelf, bis gent, clerks or servantátany time, sell, furnish, giveor deliver anv spirituoiis or intoxicaiing liquors, or auy wine, beer or malt liq uors, or any mixture or compound, or any mixeu liquors a part of wliich Is spirltuous or intoxlcating, Ui any person exoept for medicinal, mechanioal, rheuilcal, scientifto or sacramental purposes du rl erg the year endlng ou the ftrst Mouday In Mav followlng tlte giving of this bond. fow, therefore, the condition of this obligation is suoh that if the said ahall not sell, furnisb, give or deliver any gpirltuous or intoxlcating liquor, or any wine, beeror malt llqnor, orany mixture or couaponud, or any mixed liquor a part oJ' whioh is spirituo'us or imoxioating, to any person, exeept for medioinal, me(ïhauioal, rhemlcal', soientiflo, or sacramental purposes, then this obligatior shall be void, otherwise of full foree anr vlrtue, and the full suin of JHOO ahall be collected anii iaid thereon. Witnessea, [L.s. " [L.S. I approTeof. and A suretiea in thefoiegoing bond. " " g''t j"Tré'wir And the proseeuting attorney of any eounty in this State is required.whenever he believes that the eouditions of' iuoh bond in his oounty has been violsted, to briug asuit upon sueh a bond, in acourt of . ompetent urisdiction, and it shall be his duty when complalnton oath is made to him; that the rondition ol sui'li bond bas been viol.ited, giving the time and place of such violation, and the eircumstances attending the same, to proseeute said bond. And said penalty, when eollected, sha!] bu placed to the credit of the fund designated in section eiu'iit of this act. Sko .'{. Every person engaged in ar 111tending to engage in any business namod In secüon one of this act, and reuuirlng the paymentof any tax mantionedinsaid section one, shall on or before the tirst Mfiiday in May in each year, muke and tile with the couuty treasurer, in the eounty where It is proposed to carey on sucli business, a statement in writing and on oath, showing the name and residence of such person, the ward, villageor townsliip ín whieh it Is proposed to carry on such sale, or manufacture, and the nature rtiiinuiiiss vvhicli such persou is engaged in, or is intenomx i" ena and bhall on or before the flrst Monday in May lu each year, pay to the said eounty treasurer, in ad vanee, the taxes required by said section ono for sucli business, tor the year oommenolnfl on sail flrst Monday of May, and endingonthe first Mondav of Mav uext t.hereafipv. SEr -I. Any person engaged lu suy such business, alter the tirst Monday in May in each year shall, before commenoing such business, makes and tile the like statement on oath, as is provided for in section three of this act, and pay in ad vanee to said connty treasurer a pro rata portion of the yearly tax on suoh business, as provided in said section one, for the remainder of the yar endingou the flrst Monday of May nextensuiug; and in compnting the time of such fractlonstl part of a year tor which a tax is di luanded, the tat shall commence on the lirst Monday of thitt uionth in which said business sliall eommencc. But no tax shal! be less llian one-fourth part of the yearly tax. Ski'. i. On receiving the tax provided f.r in tuls act, the oounty treasnreí hall give & reoeipt tor the money so paid, to the person oí persons oí whoin the same sball {be recelved, iu v.hich receipt the name of the perron or persons paying the tax shall be nanied, the amount of the tax and the time for which ït was paid the city, villaue, or township In which the business Is to be oondueted, aDd the kind of businesj for or on account of which the tax was paid; and also a notice printed on full-size printers oardboard, and inas large letters as practicable, which notice shall contain a statement of what tax has been paid by the holder of said notice, and the penalty for selline liquors of a elass different trom that for whioh the tax ba been paid, I and that f 10 cost will be paid to the i person making complaint, upon the conviction 01' the offender, and that ; plaint may be made to any justiee of the peace or pólice justice, and before eoininenoing or doing any business for the time for whioh such tax is paid and the receipt ia given, the same shall be postedup and at all times displayed in a conspicuous place in tlie room, or placed where the sale of liquors or beyerages named 1n this act, and for which the tax was paid, is camed on, so tLat such receipt and notice shai! be displayed In a conspiouous manoer to all persona visiting or frequenting such room or place; and any person or persons who shall curry on any business or sell any liqaora or beverages, for which a tax is required to be paid by this act, without Bavrng suoh ïeenipc and nottce posted up and displayed at all times in the piace wliere such businrss or sale is carried on, sball be deerned guilty of amisdempanor, and shall be subject to the same fine and punishment as is provided in this act for the neglect or refusal to pay the tax rfquired in this act. And tt shall Te the duty of the auditor general to prepare printed blank recaiptsand notices conforminc to the provisión of tnis act, and to furnish thu same in proper quantities to the aeveral county treasurers of the state. And no county treasurei shall issue any suoh receipts' or notioe until the tax specifled herein shall be paid in full. Sec. C. I any person or persona shall engage or be eigaged in any business requiring thepayuient of a tax, under section one oí' tuis act, without having paid in full the tax required by this act, and without haviugthe reeeipt and notioe for such tax posted up as required by tuis act, or shall in auy inanner violate any of the provisión ol tuis act, such person or pe:sons shall lie guili.y of' a misdenieanor, and, upon convietion thereof, shall be puni-hed by a line ol' not less than 50 nor m re than $1(0, and by ivnprisonraent In the oounty ja.il not less than 10 nor inore thau 9J days, in the discretion of the court. And' tor each and every day in wbieh any persou or persons shall be engaged in any such business without payment of the tax herein required, and without posting of the recfipt aud notiee herein providfd, he shall be deeined guilty ot a new, sep arate and distinot vlolation of this act, and shall be punished therefor as above provided. And any person or persons who shall have paid a tax ander the provisions of thi act and who shall thereafter exteud or enlaige his said bisiness, ordo any act or thing contrary to the provisions of this act, or do anything requiring ihe paymeut of a laiger tax, without ha ving paid to the oounty treasurer such enlarged tax and posting the receipt and notiee as required by this act, shail be deemed guilty of a misdemeanor, ana, on convlctión thereof, be punished as herein provided. Any person or persons wno ïave paid the tax provided hereiu upon the buniness of selllnc or keeping for sale, nialt, brewed orfermented liquors, and have not paid the tax provided herein upon the business of selliugor kecpiug for salespirituousor intoxicaiing liquors who shall sell or keep for sale any spirituoiM or intoxicaiini; liriuors, or mixed iquors, or any mixture or .■otrjponrjd wüioh in wholeor part consiats of spirit. - io or Intoxioating liquor, shall be deemed gnllty ol h uiisuemeanor, and npon convietiou thereol, shall be ined $W) or imprisontnent iu the county jail for the period oitUiee inonths or both snob fine and Imprisonmenl in thedisoretion of theiMinrt; and $10 oosta shall be adjndged in addition to the otber costa, and npon the colleotlon oí ,he tine and nOBts iirovided herein, the P10 cost aball be paui to the person maknK the complaint. Sec. 7. It sliall be the iluty of. the supervisors or other otüc-ers whose duty it m to make assessnientH la townsbips, wards, villages or eities, to report in writing to the couuty treasurer within the first five days of each and every .month, tbo namèsand residenoe ot every nersou within bis tuwnst lp, ward, vlllage or city, violaiing thia act. And suoh supervisor or other assessing o(Iiir shall receive for such services the snm of $2 per day while actually and neoessarily employed Insuch business, and mileage at the rato of 10 cents per mile for tlie distante actually and neoessarily traveled in goinjr to notify sucu oonnty trflasurer, whlch fees shall be palí by the towuship, village or city tor whicb aid services were reudeieil. Skí1 8. A il tnoneyí jiaiti to any county treasurer under tbe provísiousof'thisact, after deducting his lees as berein provided, Bbaü be by him placed to tbe credit of the contingent land of tbe townsbip, villageor city Irom whicb the same was colleeted, and shall be by suob oonnty treasurer paid over, on demand, to the treasurer of such townshlp, village or city.applied as otber contingent funda. The county treasurer shall reoelve and retain one half of one pe? oent, on all moneys paid to bina, s recompense in full for all his service rendered under the provlslons of this act; Sec. 8. lt shall be the duty of every oounty treasurer, sheriff, deputy sherifl, poltoe offioeï or Other person having notiee or knowledgeof any violation oí the provlsions of this act, to imtnediately noüfy the prosecutinR attorney of the county thereof, andit shall b9 th"e duty of such prosecuting attornny forthwith to prosecute every person violating any ot the provisiona of this aot, and for aoh and every violation thereof. Sec. 10. It shall bo the duty ofeachaud every county treasurer, at the end oí eaeh and every month, to makea ful! and completo report, under oaih, contuining the natnos ot' each aud every p%rsou or persona n his couniy paying a tax during said month, uuder the proyisiiws or this act, síating therein the residence of such person or persons, the nature of rhe business in which said persous are engaged the place of doing buiiness, the arnnunt of tax paid and the date of payment of lbo saine, and fllosucli statement with the clerk of liis county, and such county treasurer sliall Etlso, ou or befóte the lst day of December, In each year, make a full and complete report of all the facts, as shown by said rpports, and return the sameto íhe auditor general, and publish the saino in somo n',WKpipei" publUhod m his county, if there b one, Kfid ui iwo n tuere utj'ivvu. au mauKM requirod to carry into effect ihe provisión of this a "tHhall be prepared by the auditor eneral to the county tre.iurers, and by thera to tlie township, .'il '.ae and city officers. Sec. 11. in caso auy assessor, oouuty treasuver, proseonting attorney or other officer whose duty it is to see that the provisionsof this act are faithfully enforced, shall willfully neglect or refuse to perform his duty under the provislons of this act, he shail be liable to a penaltj f Í 100 for each and every offense, and ie Oovernor may, in case of such negect or rei'usal, appoint some other person or persons to perform thodudos prescribed by this act, who shall, upon being so appointed, hive like powers and dnties, and receive the saine tees, under thisact, ns such assessor, troasurer, prosecuting attorney or oth )r officer, as the case may be; and in case of the appointment of auy per? on in place of the prosecuting attorney, to proserute for violation of thl act, in any county, th baard ot suprvisors shall allowand p.y to such prosecutor a reasonable com pensation for all services performedby him as such proaecutor. Sec. 12. Aol. uumber 228 of the Sessiou jIvvh of 1875, approved Mav 3, 1875, and aft numborl97 of the Sessinn L:iws ot 1877, approved May 23, 1S77, are hereby repealed. Approved May 31, 1879.