The times. [volume] (Richmond, Va.) 1890-1903, 1894-10-30
TILLMAN HALTED AGAIN
HIS DISPENSARY ACT IN CONFLICT
WITH THE INTERNAL REVENUE.
Attorney. GeDersl Olney Decides That South
Carolina Oficers Cannot Enter Fed
erai Bonded Warehouses.

WASHINGTON, oct. 29.-Attorney-Gen-
eral Oney to-day sent to Secretary Car
Isle the following communication:
IL have the honor TO acknowledge your
letter Of the 18th instant, enci0sihg copies
of the letter Of Governor T1llman, OF
South Carolina, to the Commissioner or
Internal Revenue and Of the letter OF the
Commissioner Of Internal Revenue 10 you
and concluding as follows:
e" have. therefore. the honor 10 re-
quest that you furnish this department
with an opinion as 10 the course Whlcn
should be taken by the officer OK lhterhaI
revenue, In the event that lhe oIatc
officers OF South Carolina sleze splilts
in the bonded warehouses in that state.
IF the request thus framed Is 10
be literally construed. 1t is out OF thelr
power to comply with IT,. Inc course
TO be pursued by your department IN
the event specified, may involve matters
of fact Of which have no knowledge, ahl
considerations Of eXpediency upon whlch
It is not for me to pass Judgment
QUESTION or LAW.
II assume, however, that what Is
meant 70 be inquired about IL qutS', ~ ~
Of law arising, or sure t. arse, IN nd ,IlT
administration Of your department ana
which may be thus stated: II the ON
GERS Of the State OF South Carollha uuue'
take TO enter Inltcl Stdlt9 DoI'"tt 80
warehouse in South IdrollHd' a',n +to
siege distilled liquors therein, under me
dispensary law of December, 1873 slmuI-
,an1o,,giv terdering to the collector OF
fntornal revenue any tax lawfully due
on such liquors, Is Such aston ~ ,,,,,
acouesced in. as not in couulct Ml'u any
laws or rights Of the Gnited states -
q The legal status Of disulieh HIIoiSs
in a bonded warehouse OF tue nv
States, and under the cohLrol VI lde6niteIv
icctor OF Internal revenue, IS aeHill'yhg aeHIs ,hS
stated and settled by section va 1l @ ,to
Revised Statutes Of the Jnlltu eLd'',, -
which declare that all property Iahtn Iah,I ~
detained by any oi'icer OF ,,r,.o,nn o1rC' law OF
under authority Of any revenue l4N "a
the United states shall be lrlepleEldDia,,,;
and shall be deemed 20 be in tht cu1,Tus cu-,'erss,
OF the law and subject onIy :" tus f,ited
and DEGREES Of the courts OF the C"'''N
States having jurisdiction thereof
pIspFNsu.Y LAW INrFFrrTIyf.
40 It need not be held, as has been
suggested, and perhaps might wen ng'
that since the tarin act OF AusuSt As,,,.,., -, 49,
1884, the taxes due on dlSulltu iPu"I' iI
a United States bonded WarSSiM!3gu9S 81
paid only by the distiller W hrlher IldI
he 80 or not a tender OF Sucn taxes H5 "a
sheriff or other like state oihcer IS
necessarily Intellectual as agahSL lig
statute above quoted, since II Is ~ - -
the power OF an internal revenue collector
TO accept it and thus nullIy llt ilC-
visions and defeat the pOlicy OF sldlute
which aims 10 absolutely SNIIIlPI ,Ir,,.l.eg a.,
liquors from the operation OF the process
of q State court. such tender, MHl.H'
for the reason stated, the collector IL III
competent 10 accept must D" aI9o III
cncctual because no officer OF South caro-
lima has been given the right or power
TO make it, the legislation OF SOuth caro-
lima not Authorizing any such tender, nor
providing any fund which can be used
for that purpose.
THE result is that the prGNlslonS ,95 05
the South Carolina dispcusary law oI In''
must be regarded as ineffective and in,
operative as against distilled liquors heLl
I'm United States bonded warehouse
under the control Of the collector OF IN
ternal revenue. 1890,
(SgneD "RlCHNltD pi-NE -, -
THlman is Not SG pri-sf.
COLUMBIA, &. c., oct. Ex-Governor
Tillman says the opinion of ATTORNEY
General Olncy was nothing more thah ne
cxprcted. That Is all he has 10 say.