The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1895-07-31
GoFF,s DECISION AND PIANOS.

The United States Judge Delivers an
Opinion on Cigarettes Shipped to an
Agent in an Original Package, and
Holds that He May Sell Them With
out State Tax--Auditor Furman
Thinks it viii Nullify the Tax Put
on Pianos in Section 25 of the Reve~
nue. Act.
Auditor Furman. speaking yesterday
of the tax trouble in connection with the
piano case at Asheville, referred to a
recent decision delivered by Judge Golf,
which he feared might keep the State
from collecting the tax as laid down in
section 25 of the Revenue Act. The de-
cision is interesting reading, specially
as bearing upon this section, which is as
follows: Every person, company or
manufacturer who shall engage in the
business of selling pianos or organs, by
sample, list or otherwise in the State,
shall, before selling or Offering for sale
any such instruments, pay to the State
Treasurer a tax of $3.50, and obtain a
license which shall operate one year from
its date, and all such licenses shall be
countersigned by the Auditor, and no
other license tax shall be required by
counties, cities or towns"
The point made by the Auditor is that
a piano shippeds in the original package
to an agent in this State might be sold
by him, without being subjected to the
tax, according to the decision which is as
follows:
Judge Golf, of the Circuit Court of the
United States for the Distric t of West
Virginia, has handed down his decision
in the habeas corpus case of Frank A.
Miner, which involved the validity of
the amendatory act passed by the recent
Legislature requiring retail dealers in
cigarettes or cigarette paper in the State
to pay a license tax of five hundred dol
lars. The decision is unfavorable to the
act and declares it unconstitutional and
void. The facts in the case are in sub
stance about as follows: On the 23rd day
of last May, following the passage of
said act, the American Tobacco Com
pany, of New York. shipped to the Pc
titioner, Frank A. Miner, in Martins
burg, at his request, on consignment, to
be sold at retail by him as the agent of
said company, fifty boxes or packages of
cigarettes. The cigarettes so shipped
were exposed for sale by him and one
package sold. Miner had no State Ii
cense to sell cigarettes at retail, and was
arrested for so doing. On due applica-
ton the writ of habeas corpus was is
sued by Judge Golf, returnable before
him in the United States Circuit Court
at Martinsburg on June 20sh, at which
time there was a full argument of
all the questions involved and the
case was submitted to Judge
Goff on its merits. It was in
sisted that Miner was unlaWfully de-
tanned because the act in question was in
violation Of the commercial clauses of
the Constitution of the United States,
and that said legislation, so far as it con-
Germs the business of selling and dealing
in cigarettes in the original packages as
imported ny him to the State of West
Virginia from another State, was I'M
constitutional and void. Judge Colts
decision is very elaborate fully covering
all The questions raised in the case, and
concludes as follows: ~ reach the con-
clusion that said section Sc, as amended
in the act of the Legislature of the State
of West Virginia, passed February 81,
1895, entitled AN act to amend
and re enact sections 1, 2, go, 6 and 81
of chapter % of the Code so far as
it applies to cigarettes imported from
another State into the State OF West
Virginia and sold by the importer within
said laat-named State in the original
packages it is burden upon commerce
among the States, and to this extent in
violation Of the commercial clauses of
the constitution of the United States,
and also that so far as it relates to
cigarettes manufactured in another State
and by the manufacturer sent into West
Virginia in the original packages for sale
by the agent of the manufacturers, and
so sold in such packages by such agent,
it is for the same reason imperative and
void. 1t follows that petitioner must be
discharged from the custody Of the
officer now OBTAINING him, .and it is so
ordered"