The Sauk Centre herald. (Sauk Centre, Stearns County, Minn.) 1886-current, 1891-03-26
NOT A LICENSE TO SELL
INTERNAL REVENUE TAX Ex-
planned BY NETTLETON.

Revezue Tax Receipt Does Not Give
Authority for the Sale of Liquors In
DeAanee of State Laws--A New Fora
Of Receipt Adopted.
WAsHNaTUN, March 90. An interest
ing decision in regard to government
internal revenue tax is embodied in a
letter just sent out by Assistant Score
tary Nettleton to internal revenue col
lectors. It is as follows:
Letters are frequently received at the
department stating that in many parts
Of the country retail liquor dealers claim
to hold q permit or license from the
United States for carrying on their bust
mess; that in many cases where local
law prohibits public drinking places the
law Is openly violated by persons who
claim to do business under ct least the
moral sanction Of q federal license, and
that this feet, together with the belief
common among many good citizens that
the United States government does IN
fact issue such licenses greatly retards
the enforcement Of wholesome restric-
tive laws and promotes disorder.
e 1t should be unnecessary to state that
the United States government does not
issue license or permit of any nature
to any person in any state to carry on
the business Of retail liquor dealer, and
it is difficult to understand how any in
telligent citizen can be imposed upon by
the opposite claim. Congress having
levied revenue stamp tax of $25 per
annum on the business Of retail liquor
dealer, the commissioner Of internal
revenue endeavors to collect this tax,
wherever and by whomsoever the bust
ness is carried on, but no semblance Of
permission, express or implied, is given
by the United States government in its
revenue laws or otherwise, to begin or
continue such business in any place con-
trary to state or lecal legislation.
It was to make clear this purpose of
carefully respecting state laws and po-
lice regulations prohibiting or restrict
ing the liquor traffic that congress enact
ed, section 8, 243 of the revised statutes.
In order that this purpose, as thus
embodied in the law, may be authorita-
lively announced wherever the tax is
collected, change has been made in the
form of the United States stamp issued
to retail liquor dealers as evidence that
they have paid such tax. The new form,
which will go into use July next, reads
as follows:
United State Stamp for Special Tax; In
ternal Revenue. Received from - the
sum of s. for special tax on the business
of retail liquor dealer at --- for the
period represented by the coupon or cou-
pons hereto attached.
And across the face of the stamp is
inscribed the following statement, en-
bracing the substance of the above men
toned section:
This stamp is simply receipt for tax
due the government, and does not exempt
the holder from any penalty or punish
ment provided by the law of any state for
carrying on the said business within such
state, and does not authorize the COM
mencement nor the continuance of such
business contrary to the laws of such state
or in places prohibited by municipal law.
See section 3,243, Revised Statutes United
States.
rIt is believed that this action will
leave no ground for further misappre-
tension