The Union times. [volume] (Union, S.C.) 1894-1918, 1894-11-02
0LNEY GIVES OPINION
Attorney General on the South
Carolina Dispensary Isssue.
CAN BE PAID ONLY BY DISTILLER,
Inonoctirs and imperative a. Against Dis
titled Liquors Held IN . United ststss
Bonded Warehouse Under tho
Collectors Control.

WARRINGTON, October 29.-Attoney
General Olney yesterday sent to Secre-
tary Carlisle the following communica-
tlon:
Il have the honor to acknowledge your
letter of the 18th inst, enclosing copies
of letter of Governor Tillman, of South
Carolina, to the commission of internal
revenue and Of the letter of commits
sion of internal revenue to Yourself
and concluding as follows: Il have
heretofore, the honor to reoust that
you furnish this department with an
oplnlon as to the course which should
be taken by the office of interlal reye-
nue. in the event that the state officers
OF South Carolina seize spirits in the
bonded warehouses in that state
To the Question of Law.
IF the request thus framed is to be
literally construed, it is out of NV
power to comply with it. The course
to be pursued by your department, in
the event specified may invole matters
of fact of which have no knowledge
and considerations of p >diency upon
which could not pa lent. as.
sumo, however, IT, is meant to
be inquired abos question of law
arising or sure to arise in the admins.
tration of your department and which
may be thus stated-if the officers of
the state of South Carolina undertake.
to enter United States bonded ware
house and do not seize distilled LIQUORS
therein under the dispensary law of
1913, simultaneously rendering to the
collector of internal revenue any tax
lawfully due on such liquors. is such ac.
ton to be acquicSccd in as not in con.
hict with any laws or rights of the
United States.
II. The legal status of distilled
liquors in bonded warehouse of the
United States and under the control OF
the collector of internal revenue is
definitely stated and settled by section
324 of the revised statutes of the United
States, which declare that all propertv
taken or detained by any officer or
other person under authority of INV
revenue law of the United State shall |
be irrepleviablc and shall be deemed to
he in the custody of the law and sub.
iect only to the orders and DEGREES ot
!he courts OF the United States having
jurisdiction thereof
Can Bo Paid Only BY DistilIer.
slh,peed- not he held, as has been
1914, the taxes due on distilled liquors I
in Il United States bonded warehouse |
can be paid only by the distiller. |
Whether that be SO or not, tender of |
such taxes by a sheriff or other like |
state officer is necessarily Intellectual |
as against the statute above quoted, |
since it is beyond the power of an in |
ternal revenue collector to accept it, |
and thus nullify the provisions and de. |
feat the policy of a statute which aims |
to absolutely exempt such liquors from |
the operation of the process of state !
court. Such tender, which, for the |
reason stated, the collector Is incom- |
pe:ent to accept, must be also ineffect- |
ual because no officer of South Carolina |
has been given the right or power to |
make 1.-THE legislation of South Car
olina not authorized any such tender,
nor providing any fund which can be
used for that purpose.
The result is that the provisions of
the South Carolina dispensary law of
1898 must be regarded as ineffective
and imperative as against distilled
liquors held in United States bonded
under the control of the
collector of internal revenue.
RICHARD OLNEY,
Attorney General"
Governor Tillman says the opinion of
Attorney General Olney was nothing
more than he expected. That is all he