Daily Kennebec journal. [microfilm reel] (Augusta, Me.) 1870-1975, 1897-07-24
GENERAL HAlnEs' OPINION
Full Text Of Answer 10 Liquor Commissioner
on United States Tax.
To the Hon. j. W. Wakefield, state
Liquor Commissioner:

| Liquor Commissioner:
| Dear Sir: On June 30 / received a
copy of an order passed by the Cover
nor and Council on the 2Sth day of June
and attested by the secretary of State,
reading as follows:
THAT the Honorable Attorney Gen
eral be requested to at once furnish the
State liquor commissioner an opinion
upon the legality of the demand OF the
collector of internal revenues for the
payment by said commissioner OF the
| tax levied by the United States upon
Wholesale and retail dealers in spirltu-
| Gus liquors"
| AS understand the order my opinion
| is required relative to the authority OF
| the United States government to coliect
an internal revenue tax of the liquor
commissioner of this State acting IN
his official capacity, dealing in liquors
bought and sold by him in his said
capacity.
1t is my opinion that the United
States government cannot collect such
tax My reasons for this opinion are
as follows:
| by the fundamental law of this state
The manufacturer of intoxicating
liquors, not including cider, and the
sale and keeping for sale of intoxicat-
| ing liquors, are and shall be forever
prohibited. Except however, that the
sale and keeping for sale of such liquors
| for medicinal and manufacturing pur-
pc SEES and the arts and the sale and
keeping for sale of cider may be per
mitted under such regulations as the
! I oil rrnx-ile - &C 'nnStItll-
| ton of Maine, Art. 26.) The validity
and strength OF me prohibitory law of
Maine is based upon the provisions for
furnishing intoxicating liquors for
medicinal, mechanical and manufactur-
| Ing purposes and the arts, and the
Legislature of this State has provided
by statutory enactments whereby the
sale of Intoxicating liquors has been
placed in the hands Of duly elected or
appointed officers of the State and of
the municipalities within the State and
the provisions for sale have been con
fined to purposes medicinal, mechani-
cal, and for the arts, as provided for in
the constitution. (See X s. of Maine,
Chap. q. Sect. Is to q, as amended by
the Public Laws of 1887, Chap. $40, Pub
lie Laws of 1895, Chap. 100; Public Laws
Of 1897, Chap l9o)
From time to time statutes have been
enacted 10y the Legislature of this State
providing for the prohibition of the sale
of Intoxicating liquors, subject to the
aforesaid constitutional provisions, and
for the punishment of those who would
sell Intoxicating liquors in violation of
said statutory provisions. (See Chap.
q of the Revised statutes, and amend
ments thereto.)
Also the constitution of Maine pro-
vides that the Legislature shall have
full power to make and establish all
reasonable laws and regulations for the
defense and benefit of the people of the
State, not repugnant to this constitu-
ton nor that of the United States"
Art A, part 3, Sect. /. And under this
provision the Legislature of Maine has
the right to regulate by law the sale OF
any article the use of which would be
detrimental to the health or morals of
the people AS has been said by our
supreme court, zone of the incidents of
civil society is self-protection. and this
object cannot be effected without neces-
sary police regulations" No one can
doubt that sprituous liquors used as
beverage are productive of a great vari-
ETY. of evils to the people, both in their
individual and in their associate rela-
tions. 1t is destructive to morals, com
fort and health. and imposes upon the
people unnecessary burdens; produces
waste of time and of property. and
causes disorder and lawlessness in the
community; disturbs the public peace
and multiplies crime.
To prevent these things, it cannot he
contended that the functions of the
State gaVernmen nj may not be exercised
To do so is as much an act of govern
ment by the people under the constitu-
ton and laws as it is to prevent muir
der. arson or theft. To deny that it is
proper act of government, or that
the agency through which 1t is done IS
governmental agency. would be to
deny the first principles of government
which consist in protection to the cltt-
zen. to his property and personal secu-
rty. And such regulations and pro-
visions for the prohibition and regula~
ton of the sale Of intoxicating liquors
have been repeatedly held by the
courts Of this State to be constitutional
and based upon the power of the State
~ P''7E ga if@NcFSSdiy ldNS LOT lN+
proper police regulations of the people
tSee Lunt case, s Me. Az; Gray VS..
kimball, AZ Me. 299; Preston VS.. Drew.
SO Me. 55s; State VS.. Quincy, i7
Me. 1863
In the case of Veaze Bank VS.. Fen
no, Wallace 5S7. the court says. This
taxation of the powers and faculties of
the state governments, which are es-
sential TO their sovereignty, and to the
efficient and Independent management
and administration of their internal
affairs, is for the first time, advanced
as an attribute of Federal authority.
1t finds no support or countenance in
the early history of the government. or
IN the opinions of the illustrious states
man who founded it. These statesmen
scrupulously abstained from any en-
croachment upon the reserved rights
CT the State; and, within these limits
sustained and supported them as SOW
ereign States And while in that case
it was held that the act of Congress of
July 30, 1866, imposing a tax upon the
circulation OF state bank was con-
stitutional, that was a tax assessed a
private corporation. an aggregate Of
personal property and interests of pri-
I I Il. H.