Savannah morning news. [volume] (Savannah) 1868-1887, 1886-08-01
ESCAPING THE STATE TAX
LIQUOR SELLERS WHO sLYLY
VIOLATE THE LAW.

! Their Names to be Presented to the
Grand Jury for Indictment and Prose
cution-Druggists Required to Obtain
| Licenses Also-A synopsis of the Stat
ute.
Every year the State, county and city
/ lose more or less taxes from certain
class of liquor sellers. The Federal gov
eminent has the best success in collecting
taxes from liquor dealers aud there are
very few sellers who do not get license
or tax stamp from the Internal Revenue
! Department. The State tax is 500 year.
All the regular dealers pay the tax, but
there are some who pay the revenue tax
and try to shirk the State, city and county
taxes. All but about thirty sellers came
up promptly this year aud paid the State
tax to Capt. MCGOWAN. 1t was learned
that nearly all OF these had obtained the
internal revenue license. The presump-
tion was that if they paid the government
tax they We're engaged IN selling
liquor and they were all notified that I'M
less the State tax was promptly paid they
would he liable to Indictment cy the
grand jury. A few took the hint ana paid
up. All mad excuses for not paying, and
several Rave not yet paid. The most of
dsreputable houses, and the next grand
Jury Will probably have a number of true
bills to ind for violations of the law.
Druggists may find that they too are
liable to prosecution if they have sold
liquor on phvsiclans' prescriptions. The
following spOndenoe on the subject
between Solicitor General duBlgnOn and
Capt. McGOwan, Collector OF State taxes,
is explanatory:
SAVANNAH, GA, July 30, 1886.
J.L UcGUrdn. ESQ., i. {. G. Co...
My DEAR SIR-IOur communication
OF July u was left at my Office during
my absence from the city. Some cOntu-
sion seems TO exist among the liquor
dealers as TO the requirements of the act
OF 1880. The general tax act OF the State
provides for the levying OF a special tax
upon all dealers of spiritu0us or malt
| liquors ana intoxicating btters, whether
dealing in either or all thereof, for each
! place OF business in each county where
/ the same are sold, and the collection OF
| the tax is provided for as follows: The
/ act of 1850 as amended by the acts Of
/ 1882 ana leS3, page 90 provides that from
/ and after Jan. l, 1884, and annually
! thereafter. each person or firm de-
! string to engage IN the sale
! Of spiriJuOus or malt liquors
and intoxicating bitters, or in either or all
! VI Luttus i'll lulS CIdlS, bUdlt, before cDIll-
| mencjug the sale OF the same, 20 before
the Ordinary Of the county in which they
! propose to sell and register his or their
names as such dealer, and as soon as such
! person or persons shall have registered as
required the Ordinary of the county shall
notify the Comptroller General Of the
State and the Tax Collector of the county
! of the fact that sucn person or persons
! have registered as such dealer or dealers,
a 10, i
| IN book to be known as the county reg
lister of liquor dealers the name OF each
and every person so registering
himself. The next section of the
act provides that each person or
members Of firm registering as
required above shall pay to the Tax Col
IectOr of the county the entire amount Of
the tax imposed tor that year in the gen.
eral tax act. before commencing to do the
business for which he or they registered,
and that whenever person or members
OF a firm register as a dealer and fail or
refuse to pay the tax, or whenever per-
! son or members of firm commence TO
sell without first registering before the
| Ordinary as required above, such person
or persons shall be guilty of a INSIDE
mean0r, and it is made the duty Of the
| Tax Collector to give Information OF the
/ fact to the Solicitor General, who
is required to indict such per-
son or persons before the next
grand jury, and upon conviction such
! person or persons snail be subject TO
fine not exceeding $1,000 or imprison.
ment, as provided under section 1910 OF
Code. And the act further provides that
whenever the Tax Collector falls or re-
| fuses to give the information to the
solicitor General, the Governor of the
State, upon proper proof made, Shall
cause the Comptroller General to issue a
ii. ia. against such Tax Collector and his
! bOndsmen for the amount OF SAID taxes.
The foregoing is a condensed statement
! of the different provisions of the act, and
certainly the language employed by the
Legislature is sufficiently clear and ex.
plicit to remove any confusion that may
exist.
The provisions OF the act are without
! exception, and every person dealing In
| spirituOus or malt liquors in any quantity
or in any way are equally subject To the
! pains and penalties mentioned. Nor does
it matter for how brief period person
may be engaged in the business, If but
for a single day, ii he fails to pay the tax
or to register before the Ordinary befo re
commencing, he is liable.
As to druggists, the only inquiry would
seem to be: Are they liquor dealers with
in the meaning Of the law? and this in
| quiry has been answered by the Supreme
| Court in the case OF Gault vs.. the State.
81 Ca, p. 533. In this case the court held
that a druggist selling whisky by retail,
on the statement of a physician that it was
required for medlcinalpurposes is, II not
! licensed as a retail dealer Of spirltuous
| liquors, subject to indictment for retailing
| without license.
/ have hastily answered your inquiries.
and Will only add that while some Of the
| provisions OF the law may appear harsh
| it is still the law Of the state, aud public
! officers must enforce IL.
Very respectfully yours,
T.. q. DUBIGNON,
Solicitor General b. J. q. OF Ga.