, 1869-01-07
An IMPORTANT DECISION.
The Congressional Whtskey
Tax Law In Court.
Attempt to Prove the Unooustitutionality
Of the Act Of July 90, 1858.
The Law Reviewed and Fully Sus-
tnlued.


The act OF Congress ttuposlnE t41eT Oh ols-
til1cd efEits and tobacco Of duly 2oth, 1sSs, was
lbt,l5 attacked IN causo in the United States
.ircu!t toa1t. Itwas argued dusins three da7s
tha. nrar]y every provision OF It is uneons;ttu-
uonal and void, and that cach Of the provia.ocs
vas obuoxiuu. to several provisions of tao fun
dAmeptal Ia~. There had been careful prepara'
ton Of the argument, AID the attorney who ap.
prsrrd to enuec judicial repeal OF the statute.
stated In open court that be had devoted all OF
hsc months TO the production OF the argument
which ht read. a decision has now been made,
By Judge Dranmund, IN which the Law Is sus.
tained, be fellows:
TIE CAGE STATED.
The proceeding uas by Lemuel ". Mason, the
dcfcndan beil Z a Rollins, the Commissioner ot
Ii tefnal Rev. Eue, aLd Others, officers acting under
him. 1t Vas an application for an Injunction
aRainst the defendants. as officers acting under
lne internal rescnne Laws. The bill alleges that
the plaintiff has leased, Of the owner, lot Of
lanc, 1car L1intonsilIe, Zane Comfy, In this
S ate. or tie tcsm Of three years from the ar4t
works &c,thereon. The bi also alleges that By the
palbu.del WE'RE imposed upon dstillers and recti-
err, ard particularly N rsNnlst1g hosa, 10
@ S the E s.o If
the use Ct any di-1illcry or rectifytng establish
II. Ut wl:hih eix hundred Il c. Of any ucensed dis.
rrxe1ih 3, e,o1s S Of the SCI q Mach ~ ist 1857 ST.
are nj tcursrtturonal and void, and that. IN conee
qu.nce OF lie Threatened interference Of the ota-
Commerce The prosecution Ct his bus!ness, aud is
unaolc to find any one to assist him In carrying
1t u.
1t will be seen that the object Of the btlI Is to
restrain the .tfeLdants from carrying ont VARIOUS
pEosislons Of the !aws referred To. and which are
alnneu 10 he an unauthorized interference wltu
tee rla!ttta n n t. put:uat 81 laEinl nnslness.
tElDE exc. pit to take lie lease nor that he his
tten stopped IL al. hug which he ha. begun.
CONGRESSIONAL pOHEH-
Under the eco:ststuuon, Congress- hss power to
lay ana co ccs taxes duties, 1npo5ts and excise,
ard also, the AUTHORITY to make allla1s neceasa'
~ and prGpt to carry that power into eject. II
se srg '9s 9sas IL seeaed By p.os
f11ettnn. the puwer Is absolute. There Is a. Will
pi,es lie nse" Il all psore. and necessary ms means
| TO maze 1hc coller,or cdcctuhl. Property cannot
be subject 10 urr Aaonahle seizures nor the house
eearches: FOR can he be deprived Of his property
without due p5ose~s Il iaw: n.y.
| As to the fret special Krou1d Of complaint the
requiring 0! bona aeonali Ion precedent 10 the
] mntntt ttment Ct the business IT teeitfJi1R or
s,z beng urde uotei, eSerythisg that i psadueed
- . a1tt1l.eE u r.ct,d may be euh]ect BY Law
| tutte1sx. CoteTe+s has tee tight 70 render the
cu3t tt,op oi the lax that Is due upon toat busl-
* proouct cfeeusl. ana fit Il eeen that the
thh1ac er OF the bn-lEces Is snch that !s1esponfi
tlt parties may engage IN the bustnest, under the
dl1tctlol OF cspissls.s who arc in the back
| Iroutd, arc whu thus seek to avoto the pro; ei
1erll ST. llltJ Nhien belongs 70 them and IN this
upon tbt Product rhsl be maue avataoie to TIT
| loseflmel-. there can be no dount. thln4
that Is mesns Of accomplishing That result
p,nb,ses 10 eIeaRe iu that ktud Of business. II,
an, st.t must always BE-. whethe, under tue eit
fumr'snese Of The case, It y reasonable eonds
THs CONNECTIONS OUT OFF.
AZ 10 the second o lection that Is made th
tx1 tence OF diBlillcry within 60u feet OF 1ecu
| f,11G .stab.L hmtnt. It Is c.4,med that thia I
= III wv arransabe interference with the uec az
, d:-puefr,o1 Of property tunt The owner Of pr >
ID, per-. rnance Of hefai tusipcss 31t,
the Lind OF Business 10 which the owner wishe
70 ss suss q
Eas BE- the sctusl ptouuct OF us.lees, aid thu
Tsce tee sa1 which Is due to the eorernmsn
thc authority wh1cn It has to collect IN, IA
~hleh t. ~ e lznposed. ean prescribe .he naode
uIu {. udtucns al q limitations under which tb.
/. business can be transacted; and, II 1t h4s Al
4 peArtd by OF sttsatIon ano experience that tt
lt1 efrrc:ou nnf Use af dist1ncty within ct
.sn umscr Of f.efy,nS ct b 81
: cvsde thc pa,ment Of toe ux winch
thr IN iness thus 4if.1alne these great facilit,t
=. | fu1 av2luiIE ID tx.
5 h1perletce hs. shown. think. that there h
/ 'tct 10 vpe sh,t E used IN carrying on the al
:. TUT q, Iec1i5,ne business whlcn h4s been
;, thoroughly cs.c5la'ed to evate the payment
: sa1,e III t. construction OF these two es:at ia
:, 1neIte ss near to each otner: the ease with whit
! | suDnrcilt II ccnf1 be made between them "
J | tueh as TO cLahla tte owner to conceal & IN It
i lf1'.ss u the rovercmcnt the amount Of fh- pr
= nuct- and thus escape the payment OF too tR
a Therefore. A. II srtns 10 nc. this was phrue
y y lar NODE which Congress had q right 10 pr
= ctectua.
= ! DUE rEocres or Law.
1tusy tie ccLeedcd sEat tho question Theth
- .he engnugc OF the constitution. IL }udtetal Al
~ tct Legislative question; bat, SILL IN determi
n. Ing wtets CT 4 seizure is or tn not nDeeasouab
n. ~e nav. &c look AZ al Of the circumstances und
Nhlth it ts macc. For Example. 1t aEss blus
f1 eab: Of ss;a ssa t. e s.
- ~afzaht Of utrtI.sa again 4his property. fot
1c recovery o' thai BALANCE, It II lot judicial
"a ire tlup.1ty 1 tue debtor. upder euch ct.cu
:. eHc.s. cal be taken for The ra'isfac;ion OF t
~ ,b, but It ts An executive process and has ne
cd exp. ss5 ',ded to be cue proeesa nf law viii
=, the mean.Lr oi tt Constitution. (Muf1ass les.
~. H.buk+p Lsna ou1p ny, 1s Howard. Il
III IL fas,rE % over Of tne EoEsInnent SIN =
T. for 'hr pa. nttt taxes. that IL exercised, VII
~ IL pol n,1a r1ght. Al! property Of Tic cttt7
n iors Of W the - goytrnn ens snd the ~ paymest ~ Of
ha uebts. The nIt} security that ihu cittzeG u1.
~ Under the safeguar1r tbat arc throHn aruund
nm .nhl q ; .he pfostsinns of toe co1stl,ut1 N
~ .tIt-nne Of With Is that they must be un!fol
- a. q TIE. canlo~ b. tmpns ID ui'ho i vote Of
rtpr FeLtauFes OF the peupc In purs1ance
g. nv. that Is tue principal tecnr1t5 that VIC b.
~. IN Ttlsiton 20 this tremendous power whlLh
'-N eovrTs uent Las ossr cur property IN the III
,r+ | ,olx1. .--
1e lam inc',, cd 10 ,hnk that II Congress tho
1mucse IL uLfestouabje condition rs ptereq
srt to Tie lus-ult OF a lawful business, II MI
he hs ,oas sw 70 s, ,se sceFs n's
H.. e yetImrut; pnt where q parry Comes Int
49, | ecu1t ana asks that 1Lc officers Of tns goEe
a.. aa ent eht utn hu prohibited, from carrying
liy | MARCUS lruvt.tuIk u law which concern lne
raj s.l- { a nns,ttHa he rrot o.es to undrstak
ny ,h,tk star be c,tn' hgk OF lite court ITS IN
- f7erec hy injunction, for fear th1t, IN the xs
,ch tion r rope OF tn1ec prov:s,"ns, rtIns gnal
49, L, Lin by the constitution may be vloln'
us : b. r. nu-e he snnc act conc iu tnr ntst pl,
zen trtLrea'tie, ue must be pussutn7 bis iaE
ia ar the lro-ccrtlcn GIFT threatened with "a
60 nc: OF tbs gtNe1Icnr, before the court cao In
ln- Icst. ..-....--...--
a: Loo rot ray-it ts net nce seary tpat ] sht
I'm -, IN this case. that every s,ECle pIovl.to,
i, her ,allnns laws Is II stEet aceo:danee !
I:1 Fa3.un Can call upo1 the court 70 etj tic
&c uthctrs tf she govern uent fu relation TO al
n, MY. u th &c various provisions which II
i'd Gained a;e u1constltun nal. he must first O.
nud ah tfas &C Is poFspiEQ L1s nns1hft-, bnn
+ 1. outrGtt in inc pursu1t OF that bus.r .res.
bic heen llte,terrd with. In this case. With mi
ne .ni. shosn ea.e ,ns IN
~ to sne oiters ~h,ch have h,en mentioned
.rn .our1 ea1tet prsIr th: injunction which ia.
d uf | ask. II Ills case.
~
.Hn - -
,ich The "fhrce t3uards11on' y continues 10 oc'
IN tlv b. sne a: the Opera House. The attend
e | +