Pennsylvania Act 1923-428 — PERTAINING TO LIQUOR CODE

Act text

PERTAINING TO LIQUOR CODE
                 Act of Jul. 11, 1923, P.L. 1052, No. 428             Cl. 47
                                  AN ACT

     Providing for the refunding of retail liquor license fees and
        additional taxes to holders of licenses to sell vinous,
        spirituous, malt, or brewed liquors, or any admixture
        thereof, or intoxicating liquor, where the act of Assembly
        under the authority of which such licenses were granted has
        been repealed by the General Assembly of one thousand nine
        hundred and twenty-three prior to the expiration of the
        license year for which such licenses were issued; providing
        for the payment of such refund in certain cases by the county
        in which such license was granted, and the repayment to such
        county by the city, borough, township, and State of their
        respective shares of such refund, and for the payment of such
        refund in certain cases by the State alone; providing the
        procedure in such cases; and making an appropriation.

        Whereas, The Legislature of one thousand nine hundred and
     twenty-three has repealed certain acts of Assembly which
     provided for the  granting of licenses to sell intoxicating
     liquor, and vinous, spirituous, malt, or brewed liquors, or any
     admixture thereof, and which provided for the payment of certain
     license fees and additional taxes annually in advance of the
     issuance of said license.
        Section 1.  Be it enacted, &c., That the holder of any retail
     license granted under and by virtue of any of said repealed acts
     who has paid to the proper authorities all such licenses and
     additional taxes in full for and in advance of the then current
     license year as fixed by the rules of the court from which said
     license issued, and which current year had not expired at the
     date of the repeal of the act under authority of which his said
     license was granted, shall be reimbursed for a proportionate
     amount of the license fee and additional tax paid for the
     privilege of engaging in such business during said year.
        Section 2.  Any such retail licensee whose license has been
     so affected may file his, her, or its petition in the court of
     quarter sessions of the proper county, setting forth the facts
     and specifying the time remaining during said license year and
     for which the full license fee and additional tax has been paid
     after the repeal of the act under which said retail license was
     granted, which petition shall be verified by affidavit.
     Reasonable notice of the presentation of such petition shall be
     given by mail to the State Treasurer, and personally to the
     county treasurer and to the treasurer of all municipalities to
     be affected by said order. After a full investigation of the
     matter if the court finds that such retail licensee had paid his
     license fee and additional tax in full for the whole license
     year, and that there was an unexpired portion of said license
     year at the time of the repeal of the act under authority of
     which said retail license was granted, it shall make an order
     upon the proper county treasurer directing him to pay from the
     county treasury, as a refund of the said retail license fee and
     additional tax theretofore paid, an amount sufficient to
     reimburse such retail licensee for the period of such license
     year remaining after the repeal of said act, and shall also, in
     such order, determine the proportion of such refund which has
     been paid into the treasuries of the several municipalities and
     the proportion of such amount which has been paid into the
     treasury of the Commonwealth, and shall make an order upon the
     respective municipality and upon the State Treasurer to return
     to the county treasury such amount: Provided, That the
     proportionate amount of the collection fees allowed by law
     thereon to the respective treasurers and all costs and expenses
     paid out of such retail license fee shall be first deducted.
        Section 3.  The respective townships, boroughs, cities,
     counties, and the State Treasurer, shall, within sixty days of
     the receipt of notice of the final order of said court in the
     premises, make payment as therein directed; and, for the purpose
     of refunding from the State Treasury the amounts necessary to
     reimburse the county treasuries hereunder, the sum of fifty
     thousand dollars, or so much thereof as may be necessary, is
     hereby specifically appropriated. Payments from said
     appropriation shall be made by warrant of the Auditor General on
     the State Treasurer.