Birmingham age-herald., 1894-10-20
In a Lengthy Document to Com
 missioner Miller's Letter.
THE RIGHTS OF STATES
On the Liquor Question Ably Discussed-'Sh Sinners Touched
 Upon by His Excellency.

COLUMBIA, 8. o., Oct. Ex-Governor Tillman has written the following in reply to Commissioner Miller in reference to the whisky question at issue between them:
 ''CoLUMBIA, s. O., Oct. IS, 1894. "Hon. Joseph s. Miller, Commissioner of In-
 ternal Revenue, Washington, D. C.
 'sIR: ju Us e in the morning pa- pers your letter or lue 18th addressed to the secretary of the treasury on the subject of seizures of liquors in bond in South Caro- lima under the dispensary law. must confess 'tnatI am surprised it some of the statements made therein and the position you appear to take, for thought had made the state's position better understood by you.
 :You say the question is broadly pre- septed whether a state can so legislate as incidentally 10 deprive the United States of one of it's declared sources oI revenue. Pardon me, but this is not the question at all. We have no desire nor is there any, thing in the dispensary law to warrant the state doing anything of the kind. We simply want to police all liquor in the stale, whether imported or manufactured within her borders, which right has been clearly given by the Wilson acv of 1890 and has been affirmed time and again Dy the United States supreme court.
 "We acknowledge the paramount right of the national government to tax liquor made in the state, and have signified our willingness every way possible to CO., operate with the revenue authorities in seeing that no liquor escapes the payment of The tax. But we deny the right of the government to aid and abet distillers in evading our police regulations. No person is allowed to sell under the dispepsary law except those duly appointed by the state authorities. Distillers can and do sell to the state or any person beyond the limits certificate from the state commissioner be- fore they are received hy the railroads.
 ''But some of the owners ot registered stills, who have paid the United States special tax for retailing, are using their dis tillery warehouses as depots rom which to flood the country with liQtO traband un-, Ger the state law. A Il such p.aees under he dispensary law are declared nuisances, an on proefand conviction the keeper of such nuisance is punishable with Imprisonment and his liquor declared confscated. We have one such man under arrest and have tendered the tax on liquor in the ware house where his sal 6 were consummated. What we desire and ask of the national authorities is not to obstruct our laws by strained construction of the revenue stat utes. It is not denied that the states power to police liquor Is practically un- limited.
 l6 W llbOu HcL ul lsJU, dlTeauy QuOL0u, reads as follows: All iernented. dis titled or other intoxicating liquors or liquids transported into any state or ter riiory, or remaining therein for use, con sumption, sale or storage, shall subject to the operation and effect of the laws or territory enactments in the exer- else of its powers to the same extent and in the same manner as though the liquors or liquids had been produced in the state or ter ~i, cl,alI 0t ko ,f tfor ofrou by reason of being introduced there in orig inal package or otherwise.
 'sPlease note that 'storage' is here spe- officially mentioned, and also that the case which you quote of McCulloch, Jr., vs. Henry Large, United States circuit court, Western district of Pennsylvania, where sheriff was not allowed to levy on liquor in bond under writs for the collection of 8 debt, cannot be applicable to the present case. Until the decision of the supreme court means nothing and the Wilson act be a utility, the state law regulating the sale ofliquor will take precedence of the United States statutes which are not directly in conflict. When the United States govern ment's lien for taxes is recognized and the taxes rendered out of the state police regu- lations begin or ought to begin.
 "You say that the natural effect of acquieseence by this office in the course proposed to be taken would be the probably complete destruction of the bonded ware house system within the state, the conse- Quent cessation of the business of manu- fac uring distilled spiriis under the internal revenue laws and the loss to the United States of further income from that source.' Such deduction as this is alto gether out of reason. On the contrary, if the internal revenue officials of the United States in South Carolina will CO., operate with thestate authorities the quantity of moon shine' whisky consumed in the state would largely decrease and the national revenues largely increase. l am informed that the 100 bushels of corn @ week, while he only warehouses eight gallons of whisky day. Thus three- fourths of his possible product pays'no tsx to the United States.
 VI will only state in conclusion that unless the authorities at Washington shall construe the statute so as to give us relief in cases of this kind, that it is almost cer- tain that our general assembly at it's next session will be compelled to prohibit the manufacture of liquor altogether, except under stringent state regulation and If the question of revenue is to govern in de1er- mining this matter the United States will receive more revenue if the case is decided in our favor than it will if decided agalnst us.
 "We think the state's rights are clearly set forth and acknowledged by the Wilson act and the decisions of the supreme court, and there is a broad distinction between seizure of liquors in bond under our police laws, when the tax is rendered, and seizure under writ to collect debt. In the one case the state moves as a sovereign, whose rights are acknowledged by con- gress and the United States supreme court. The other is a writ between private indf- viduals. cannot believe that it IS inc
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