Michigan Cigarette Tax Referendum (1930)
| Michigan Cigarette Tax Referendum | |
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| Topic Tax and revenue administration and Tobacco and cigarette taxes |
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| Status |
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| Type Veto referendum |
Origin |
Michigan Cigarette Tax Referendum was on the ballot as a veto referendum in Michigan on November 4, 1930. It was defeated.
A “yes” vote supported establishing a tax on cigarettes. |
A “no” vote opposed establishing a tax on cigarettes. |
Election results
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Michigan Cigarette Tax Referendum |
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| Result | Votes | Percentage | ||
| Yes | 198,515 | 30.50% | ||
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452,375 | 69.50% | ||
Text of measure
Ballot title
The ballot title for Cigarette Tax Referendum was as follows:
| “ | REFERENDUM ON PROPOSED LAW TO IMPOSE A SPECIFIC TAX UPON THE SALE, ETC, OF CIGARETTES. An act to impose a specific tax upon the sale, gift, exchange, barter, or distribution of cigarettes in this state; to provide for the collection of such tax and the disposition thereof; and to prescribe penalties for the violation of this act. The People of the State of Michigan enact: Section 1. Every person, firm, association or corporation, selling or engaging in the business of selling cigarettes in this State, shall pay to the state a specific tax on all cigarettes sold, given away, exchanged or bartered, at the rate of one cent on each ten cigarettes or fractional part thereof. Only one sale of the same article shall be used in computing the amount due. Section 2. The tax hereby imposed shall be paid and the stamps hereinafter provided for shall be affixed or attached by the person having possession or ownership of such cigarettes to every package of cigarettes before the same is distributed, sold or given away in this state, unless such stamps shall have been affixed or attached thereto by the manufacturer or distributor of such cigarettes. Section 3. The tax hereby imposed shall be paid by the purchase of stamps from the secretary of state, of such design and denominations as shall be prescribed by him. Unless such stamp is already affixed, each dealer, distributor or manufacturer in this State shall affix to each package of cigarettes the stamp so purchased from the secretary of state, which stamp shall be in the amount of the tax upon the contents of such package. The stamp so affixed shall be prima facie evidence of payment of the tax imposed by this act. Any person who shall open any package of cigarettes or remove any of the contents therefrom without the state required by this act having been affixed to said package, or any person who shall open any package of cigarettes or remove any of the contents therefrom, unless the stamp shall have been cancelled, mutilated or destroyed, shall be guilty of a misdemeanor, punishable by a fine of not more than ten dollars and costs of prosecution, or by imprisonment in the county jail not more than ten days or both, in the discretion of the court. Section 4. It shall be unlawful for any person to sell, offer for sale, display for sale, barter, exchange or give away any cigarettes in this state without there having been first affixed to each individual package of cigarettes the stamp required to be affixed thereto by this act. Any person who shall violate any of the provisions of this section shall be deemed guilty of a misdemeanor, punishable by a fine of not more than one hundred dollars or imprisonment in the county jail not more than ninety days, or both, in the discretion of the court. Section 5. Any person who shall falsely or fraudulently make, forge, alter or counterfeit any stamp prescribed by the Secretary of State under the provisions of this act or who shall cause or procure to be falsely or fraudulently made, forged, altered or counterfeited any such stamp, or who shall knowingly and wilfully utter, publish, pass or tender as true any false, altered, forged or counterfeited stamps prescribed by the secretary of state under the provisions of this act, or who shall knowingly possess any such false, altered, forged or counterfeited stamp, or who shall use more than once any stamp provided for and required by this act for the purpose of evading the tax hereby imposed, shall be deemed guilty of a felony and upon conviction thereof shall be imprisoned for a term of not less than one year and not more than ten years. Section 6. Whenever the secretary of state or his assistant shall discover any cigarettes subject to tax as provided by this act, and upon which the tax has not been paid as herein required, said secretary of state or his assistants are hereby authorized and empowered to forthwith seize and take possession of such cigarettes which shall thereupon be deemed to be forfeited to the state, and the secretary of state may within a reasonable time thereafter by a notice posted upon the premises where such seizure is made, or by publication in some newspaper having circulation in the county wherein such seizure is made, at least five days before the day of sale, sell such forfeited cigarettes, and such sale shall be deemed to be payment to the State of the taxes due and the costed incurred in the collection thereof; Provided, however, that such seizure and sale shall not be deemed to relieve any person from fine or imprisonment provided herein for violation of this act. Such sale shall be made in the county where most convenient and economical. All moneys received or collected under the provisions of this act shall be deposited in the state treasury and credited to the general fund and shall be available for any purpose for which such general fund is made available by law. Section 7. It shall be the duty of the secretary of state to enforce and administer the provisions of this act; to design, procure, furnish and sell the stamps herein provided for, to collect and keep a record of all taxes collected and stamps sold under the provisions hereof; to promulgate such rules and regulations as may be necessary to carry out the provisions of this act, and the said secretary of state is hereby authorized to employ such assistants as may be necessary to administer the provisions hereof. Section 8. The secretary of state or his assistants are hereby authorized and empowered to examine the books, papers, and records of any distributor or dealer in this State for the purpose of determining whether the tax is imposed by this act has been fully paid, and shall have the power to investigate and examine the stock of cigarettes in and upon any premises where such cigarettes are possessed, stored or sold, for the purpose of determining whether the provisions of this act are being obeyed. Section 9. The provisions of this act are severable and if any part, section or sentence thereof shall be held unconstitutional or invalid, the same shall not affect the validity of any remaining portion of this act. Section 10. As used in this act: (a) The word "person" shall be construed to mean and inclue persons, firms, associations and coporations; (b) The word "distributor" shall be construed to mean and include every person who engages in the business of receiving or importing cigarettes and making the orignal sale or gift thereof in this state; (c) The word "dealer" shall be construed to mean and include every person other than a distributor who sells, offers for sale or engages in the business of distributing or selling cigarettes in this state; (d) The word "sale" shall be construed to mean and include gift, exchange, barter, offer for sale and distribution; (e) The word "cigarette" shall be construed to mean all tobacco or any mixture of tobacco and other ingredients rolled in paper or in any substitute other than tobacco. Yes No | ” |
Full Text
The full text of this measure is available here.
Path to the ballot
A veto referendum is a citizen-initiated ballot measure that asks voters whether to uphold or repeal an enacted law. This type of ballot measure is also called statute referendum, popular referendum, people's veto, or citizen's veto. There are 23 states that allow citizens to initiate veto referendums.
In Michigan, the number of signatures required for a veto referendum is equal to 5% of the votes cast in the last gubernatorial election. Signatures for veto referendums are due 90 days following the final adjournment of the legislative session at which the targeted bill was passed. A simple majority vote is required for voter approval.
See also
External links
Footnotes
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State of Michigan Lansing (capital) |
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