mulct tax

mulct tax
A fine or penalty imposed for the purpose of suppressing certain trades or traffic in certain commodities upon which it is assessed, and as a punishment for engaging in such traffic; as where such a tax is laid on cigarettes in order to suppress the traffic in them. Cook v Marshall County, 119 Iowa 384, 93 NW 378. A tax imposed upon person and premises for selling intoxicating liquor in violation of law. 30 Am J Rev ed Intox L § 443.

Ballentine's law dictionary. . 1998.

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