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LIQUOR TAX LAW

L. 1909, Ch. 39. “An Act in relation to the traffic in liquors and for the taxation and regulation of the same, and to provide for local option, constituting chapter thirty-four of the Consolidated Laws.”

(In effect February 17, 1909.)

CHAPTER 34 OF THE CONSOLIDATED LAWS

[Formerly L. 1896, Ch. 112, being chapter 29 of the General Laws.] Article 1. Short title; definitions (§§ 1, 2).

2. Traffic in liquors, taxation and regulation of the same; local option (§§ 3-43).

3. *Laws, grants and charters repealed; saving clause; when to take effect (§§ 60, 61).

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as used in this chapter, includes any combination of two or more persons, not incorporated nor constituting a copartnership.

Liquors. The term "liquors," as used in this chapter, includes and means all distilled or rectified spirits, wine, fermented and malt liquors.

Person. The term "person," as used in this chapter, includes and means any corporation, association, copartnership of one or more individuals.

Subsistence. The term "subsistence," as used in this chapter, includes and means food and lodging.

*So in original.

Explanation. For location and disposition of former sections of the Liquor Tax Law see L. 1896, Ch. 112, in " Consolidated Schedule of Repeals," Vol. 7.

73

§ 2

Liquor Traffic, Taxation, Regulation; Local Option.

Arts. 1, 2

Trafficking in liquors. The term "trafficking in liquors," as used in this chapter, is:

1. A sale of less than five wine gallons of liquor; or

2. A sale of five wine gallons or more of liquor, in which less than five gallons of any one kind and quality is included; or 3. A sale of five wine gallons or more of liquor, any portion of which is intended or permitted to be drunk on the premises where sold; or

4. A sale of five wine gallons or more of liquor, when the liquor so sold is delivered, or agreed to be delivered, in a less quantity than five wine gallons at one time; or

5. The distribution of liquor by, between or on behalf of members of a corporation, association or copartnership, to a member thereof or to others, in quantities less than five wine gallons; or

6. The sale of less than five wine gallons of any preparation, compound or substance consisting in whole or in part of distilled or rectified spirits, wine, fermented or malt liquors, which, under the rulings and decisions of the United States internal revenue department, requires the payment of a retail liquor dealer's or retail malt liquor dealer's special United States internal revenue tax, by any person who has paid such tax for the place of such sale, and for the period in which the same occurs, or by any person whomsoever in a place for which such tax has been paid, and in which a retail liquor dealer's or a retail malt liquor dealer's special United States internal revenue tax stamp in force and effect is maintained or posted.

Formerly L. 1896, ch. 112, § 2, as am'd by L. 1897, ch. 812, § 1; L. 1903, ch. 486, § 1, and L. 1905, ch. 679, § 1.

ARTICLE 2

Traffic in Liquors, Taxation and Regulation of the Same; Local Option

Section 3. State commissioner of excise; duties; necessary party to certain litigation.

4. Office of state commissioner.

5. Deputy commissioner; second deputy commissioner; secretary; clerks.

6. Special deputy commissioners in certain localities; special agents to act in certain cases.

7. Duties, powers, salaries and expenses of special agents; attorneys.

8. Excise taxes upon the business of trafficking in liquors; cnumeration.

Art. 2

Liquor Traffic, Taxation, Regulation; Local Option.

Section 9. Tax, when due and payable.

10. Officers to whom the tax is to be paid and how distributed.

11. Compensation of county treasurers.

12. Books and blanks to be furnished by the state commissioner of excise.

13. Local option to determine whether liquor shall be sold under the provisions of this chapter.

14. Local option to determine whether liquors shall be sold under the provisions of this chapter in the several localities herein named.

15. Statements to be made upon application for liquor tax certificates.

16. Bonds to be given.

17. The payment of the tax and issuing of the tax certificate.

18. Form of liquor tax certificate.

19. Posting liquor tax certificate.

20. Restrictions on the traffic in liquors in connection with other business.

21. Corporations, associations, copartnerships or persons who or which shall not traffic in liquors.

22. Certain officials not to be interested in manufacture or sale of liquors.

23. Places in which traffic in liquors shall not be per

mitted.

24. Surrender and cancellation of liquor tax certificates; payment of rebates; notice to police officials.

25. Changing the place of traffic.

26. Voluntary sale of a liquor tax certificate.

27. Certiorari upon refusal to issue or transfer liquor tax certificates, and of the revocation and cancellation of a liquor tax certificate.

28. Injunction for unlawfully trafficking in liquors or without liquor tax certificate.

29. Persons to whom liquor shall not be sold or given

away.

30. Other illegal sales and selling; definitions of “hotel”
and "guest"; exceptions; special liquor tax cer-
tificates in cities of the first and second class.
31. List of lodgers to be furnished by hotel, lodging and
boarding house keepers.

32. In respect to applications to traffic in liquors as
keeper of a hotel.

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