The Jackson standard. [volume] (Jackson C.H., Ohio) 1847-1888, 1873-08-28
TAX ON CRIME.

There is question OF 'State Rights
up before the country again; and in this
issue Massachusetts, finds herself ON the
side of the State The State probitory
liquor law forbids the manufacture and
sale of malt liquors, making them penal
offences. The United States revenue
laws demand a tax at the hands of all
brewers of malt liquors, thus recognising
the manufacture and sale as legitimate
The brewers claim that if the State pro-
hibitory law is constitutional and opera
tive then the federal law is unconstitu-
tional and that the 81 100000 more or
less of revenue already paid under that
law by brewers should be returned to
them as unlawful levy; or, en- The con
trary, if the federal revenue law is con-
stitutional and operative, then the State
of Massachusetts, has no right to make
their traffic penal and confscate its pro-
ceeds.
That is, the government of the United
States says distinctly brewing is a lawful
pursuit; and Massachusetts more dis
tinctly says, brewing is a crime.
If the general government were to
specify a tax on polygamy, the polyga-
mist of Utah would have some plea, at
least, if arraigned before the Court of
Sessions for that crime; inasinuch as a
tax cannot be a penalty.
In the beer-taX cases, it is not to be ex-
pected for a moment that the tax will be
returned; and the whole interest turns
upon the alternative question. While
there is no direct conflict of authority,
there is manifestly need of some nicer
definition of the State and Federal con-
stitutional limits and it is to be hoped
that the case will be carried to the Su-
preme Court for that purpose.
| = -. ~
for the Times nor the Post ever read the
laws of the United States upon this sub.
ject, Here is the law:
Retail dealers in liquors shall pay
| twenty-five dollars. Every person who
sells or offers for sale Foreign or domestic
! distilled spirits or wines in less quantities
than FIVE gallons at the same time, shall
be regarded as a retail dealer in liquors
Wholesale iquor-dealers shall each
pay one hundred dollars. Every person
who sells or offers for sale foreign or do
mestic distilled spirits or wines in quan
titles of not less than five gallons at the
same time, shall be regarded as whole
sale liquor dealer.
After providing for an additional tax
where the sales reach certain amount
and also providing for taxing persons
selling malt liquors, the Law provides:
But the payment of any special ta1
imposed by this act shall not be held OIL
construed to exempt any person carrying
on any trade, business; or profession
from any penalty or punishment therefor
provided by the laws of any State; MOI
to authorize the commencement or con
tinuance of any such trade, business, ol
profession, contrary to the laws of any
State, or in places prohibited by the mu
nicipal law; nor shall the payment O
any such tax be held or construed tt
prohibit or prevent any State from plac
ing a duty or tax on the same trade, Of
business, or profession for State or Other
purposes See Compilation of the In
ternal Revenue Laws of the United
States, page 40
The idea of license hung up in
conspicuous place by liquor dealers
granting them permit to sell liquor, il
all moonshine. The editor of the Time
such is issued A simple receipt for tn
money is all that the Collector gives tn
dealer And it will be seen that the Law
expressly provides that it shall in n
manner interfere with any RESTRICTIVE
State or municipal law. If the Times an
Post will get the law and read it, sucl
manifestations of ignorance will b
avoided in the future.
The colored people held a convention
in Chillicothe last week, in which the
! demanded further recognition of thei
rights at the hands of the Republican
party. We had intended to publis
their resolutions, and the speech of Pete
II. Clark, but have not space. We il
! dorse their action. They did not propos
to go to the Democracy, or aid in an
way the men who formerly made cha
tells Of them,