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These clauses that prohibited the sale or manufacture of intoxicants on land they sold (Source: Michigan Place Names, Walter Romig, Grosse Pointe, 1973

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The courts opinion stated that the taxs primary purpose is to discourage this type of business activity altogether while also generating revenue to ameliorate the type of social ills that are associated with this type of business. As the court indicated, sin taxes not only raise revenue for government, but also can be intended as a deterrent to behaviors considered harmful

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