Burlington weekly free press. [volume] (Burlington, Vt.) 1866-1928, 1874-03-13

II To- 4oS
From the Vermont Witness, March O.
Bondei Liquor Warehouses n Vermont.
THE UNITED STATES ATTORNEY GENERALS
OPINION.
The question Of the right Of State to
seize and dispose Of intoxicating liquor
from a place of manufacture or storage,
without the previous payment Of United
States revenue tax. is at last settled, so far
as it can be by the opinion of the United
States Attorney General, which is given
below in full. This opinion was obtained
by Hon. Geo. F. Edmunds of the United
States Senate, who, at the request OF the
editor of this paper. before leaving here
for Washington ut the beginning OF the
present session of Congress, promised to
give the subject his attention, and to see
that the rights of our State were secured
After patient effort he has at length
obtained and forwarded the opinion here
given. He supposed case which would
cover all possible questions which might
arise in connection with such seizure I'M
der a State law, and the reply, in sub
stance, is that liquors may be seized by an
officer and removed from the place OF manu-,
facture, eonfiseated by court and disposed
of in accordance with a State law, when no
stamp has been affixed to the package, and
no revenue tax paid thereon, without inter-
ference by any L. S. officer but that after
their sale, in accordance with the State
law, liquors thus sold may be seized from
the individual purchaser unless the revenue
tax has been paid. and to secure such pur-
chaser stamp may be affixed before the
sale.
The question beng settled on this prln-
ciple gives our State authorities the privi-
lege of proceeding. without being molested
as they have been heretofore. in cleaning
out any distilleries where rum may be
made and kept in quantities in defiance
of our State law, and any branch bonded
warehouses or places Of deposit, which dis
tillers or brewers of other States may have
established in our State. In these depOslto-
ries. manufacturers in New York have
claimed the right to store hundreds of bar
rels of liquor. which. at their convenience,
they could secretly and easily dispose Of
a barrel at a time-to retail dealers; ap-
plying a stamp to each cask when sold.
and relying on the revenue law, a they
understood, TO prevent its being seiz-
ed and removed by any State officer
DEPARTMENT or JUsIlcE-
Washington. Feb. -, l>.f
Hos. W. \. RICIIAEDs"N.
Secretary of the Treasury.
SIR; have the honor TO acknowledge the receipt
of yor letter Of the I'D ul in which, at the request
of the Commissioner Of Internal Revenue. you PR
sent case Of supposed conflict between the police
law. Of the state Of vermont and the internal revc
upe law. of the United State. and submit for my
opipion certain questions arising upon the following
state of facts;
a brewer making ale and having no right to re-
move the same from his brewery for consumption
etc without the same being stamped according 20
tho law Of the United States. in manufacturing such
Hquo- commits a crime against the laws Of vermont
bv which among other consequences. thr ale IN
question becomes forfeited 10 ihe state, ana WI.
condemned upon proper Julici y 20 =
sold under the authority OF the state by IT. agents
for medicidal chemical. or mechanical purposes
,,--.l,.rr -o a -taftlte While the ale thus manufalc
iured j. .tl in the brewery or siorshou-e- anu o.
s j. ma become forfeited to the United state fos
any eiri-s having become forfeited 20 the state Of
Vermont for being thus manufactured Tor sar u T.
seized upon judicial process OF u, STATE anu menu o..
the sheriff for q trial.
Yon ak. Il can. in such case. the sheriff be iu
t.ricrcd with by the officers OF the nicd Stiies i
In his possession for any cause
-. \ proper Judgment OF iuritliurf ana cnu.lFln
nation having been rendered. can the execution of
thaf Judgment De- nierf,red with by the authnrr. Of
the United states boy taxation or Otherwise
Nj. Justice Miller in delivering the opinion Of the
Court in the case Of luck :. Goliath Wallace ti
referring to principle Of Law upon which some an
teccdcui cases were decided. says;
THAT principle j. that whenever property ha.
been seized hy an officer Of the Court hy virtue OF d.
process th. property J. 20 De- considered a. in ths
custody Of the court and under IT, control Tor i'
time being and that 30 other court h'- "a risht q
interfere with thar possession. un!'>- u he some
cont which NAV have direct supervisory c"iiifH
over the court who's, process lass hr-t taken posse
-ion- or some superior jurisdiction in ui' pr ii'
T- &. the principle upon which il- d'ci-ien ni tl
court rested ia TGsiar y. CgrgL .-u llow4ri - ant
If4qGn a. Lifcus 10 Peter 100 both Of which s-' r
-ui,.tauiiaiiy The same doctriue-
4 tlsuarturr from fhi- rlilc would l'ai 90 ~ ui
most confusion. and 20 endless strife between court
OF concur, NJ Jurisdiction deriving their p"N'r- mon
-he Sam. source. hut how much more disa-trou
uauid ho ih. consequence of such c1ur-c. iu ih'
conflict OF jurisdiction h'tacen courts whose pow y.
are derived from entirely different source while
ii,r Jurisdiction BE- concurrent I- go thr i-ii'- .ii
th, subject matter Of tle suit
This decision appears 90 be applicable 20 tle fact
stated and j. adverse 20 the claim OF tAc Inl'''
STATE. Revenue officers Of ,he Oo,crume who B.
-, ui TO me- can have mo- greater power 90 iuierfr'
with tic Proceeding of State Cont than would
Marshal acting under process fromthe courts Of tl
United states, especially iu this case wh'r' fh'
pror.rt, is forfeited go and l,ln4- Co 90, >ia, $50,
eminent.
10y ''.' van ''. ' '' PSI JUG
''',' -
''' -,
ii '' aug ,',--.,..---.,
'ii' '''' 80, -.
Wy
cree o' I'D, ''''' W '''
h'''''" 'i''i'''' i'- '' '''''
case uh-l o'''i''' '-i'''i' 'i' l-'l'''. "- ''' est
tho iime oi SEIZURE a' tanned u- any "Hi''' ' "-'
I-sssun under authority oi tAe revenue law Slid
f -f.i. ,,..-, .f.- 1 r..i heal i-a-.T mt o.
'lcl -'l1lIr
NJ opinion therefore is that ilc Siberia ciuu0- De
fr,, ;,.-t-1 Mil. DIT, ,f., tf.r. If rli, United
states in hi- po--c~-n % iiie n' -'ifi 30. ''in '
afnr,aI and. i- necessary con-siu thlt ilia-,
B-. ,,r,, r.,rr,. i,,..rf.-. with -l. I.-r,-f-iar
~ the property n the execution of ilr Judgment o.
ihe court uu.ler who's, process tho ale was seized.
-, Co.., ,l.. Control ~ ,l. e.,,-t
ami ros. again into private bands. &, may ,, dealt
with under the revenue law. Of The United statos a.
-neh la~. provide. The seizure and sale 'E 'l'
''''' "'''''''' '-''' w..
,-- ,f I.o.o IT,. r. So, sio. In. p-agi5si tiai