Alcoholic Beverage Control, Division of
In the final decades of the nineteenth century, declining property tax revenues led to a variety of new State taxes, including establishment of a liquor license fee in 1896. The Liquor Tax Law (Chapter 112) of that year abolished all local boards of excise that had previously collected liquor taxes for localities. It created the state commissioner of excise to control liquor traffic under a State fee-licensing system. The commissioner of excise appointed deputies or authorized county treasurers to issue liquor tax certificates and collect fees.