The Atlanta constitution. [volume] (Atlanta, Ga.) 1885-19??, 1894-11-05
AGAINST THE DIsPENsARY.
OIney Says Liquors in Bonded Ware
hDunes Cannot BE Seized.

houses Cannot he Seized.
Washington. October 29.-Attorney Gen
cral Oiney today sent to Secretary Car
Isle the following communicate ton:
81 have the honor TO acknowledge your
letter Of the 18th instant, enclosing copies
of q letter from Governor Tilman, of
South Carolina, to the commissioner of
internal revenue, and of the letter of the
commissioner of internal revenue to your
self and concluding as follows: Il have,
therefore, the honor to request that you
furnish this department with an opinion
as TO the course which should be taken
by the office of internal revenue in the
event that the state officers Of South Car
DINA seize spirits in the bonded ware
houses in that state
IF the request thus framed is to be lit
orally construed it is out of my power 10
comply with it. The course to be pursued
by your department, in the event specified,
may involve matters of fact of which 1
have no knowledge and considerations of
expediency upon which it is not for me to
pass Judgment. l assume, however, that
what is meant to be inquired about is
question of law arising, or sure to arise, in
the administration of your department, and
which may be thus stated: If the officers
of South Carolina undertake to enter =
United States bonded warehouse in South
Carolina and to seize distilled liquors
therein, under the dispensary law OF De
cernber 1893, simultaneously rendering to
the collector of internal revenue any tax
lawfully due on such liquors, is such ac-
fion TO be acuuiescod in as not in conflict
with any laws or rights of the United
States%
- The legal status Of distilled liquors in
q bonded warehouse OF the United States,
and under The control OF the collector Of
internal revenue, is definitely stated and
settled by section 924 OF the revised statutes
of me Cnited States, whicn declare ahat all
prapcrtv taken or detained by any officer
or other person under authority of any
revenue law ~ che United states shall be
i~ra2leviab!e and shall he deemed 10 DC in
the custody of the law and subject only
to the orders and DEGREES of the courts Of
the United States having jurisdiction
thereof
- 1t need not be paid, as has been sug-
gested, and perhaps might well pe, that
since the ta-iee Get CT August y, 1874, the
taxes on distilled liquors in United States
handed warehouse can be paid only by the
d.stuler. Whether that be so or not,
trnder of such taxes by sheriff or other
ike state officer is necessarily Intellectual
ms against the statute above quoted, since
it is beyond the power OF an INTERNAL IeNe-
ME solicitor TO accept 1t, ana thuS mummy
f1a provisions and defeat the policy of a
statute wt;t't aims to absolutely exempt
such liquors from the operation OF the
r,roccss of a state court. Such tender
which, for the reason stated, the cohectol
i. ircomDetent to accept, must be also
Intellectual because no officer Of South Car
olp. ms narn given the right or power 10
,,a1-a 1.-THE legislature Of South Carolina
not authorizing any such tender, nor pro-
,idine. any fund which cen be used Tor
that purpose.
..rbe result is that the provisions OF the
South Carolina dispensary law OF 1873 must
10 ,,saardad as ineffective and imperative
- a2ainst distilled liquors held in United
states bonded warehouse under the cohtroi
of thu collector of internal revenue.
ORCHARD OLNEY, Attorney General
II Was what lie Expected.
Columbia. S. c.. October 9.-GoVernor
Tiilulau says The opinion OF -A,eor-iey I'ei.-
oral OInav was nothing more than he eN-
pccted. That is all n has 10 say.
~, 1.d,.. ,yul ever know how superior to
oyar, other Dr. Prices Cream Baking Pow
der. is until she tries If.