Bisbee daily review., 1907-10-11
SHERIFF FINDS WHO PAYS
 LICENSE
Refers Question To Attorney Who Tells Him Drug Stores Selling Spirits Are Obliged To Settle the Tax.
(Phoea,x Republican.

AA
 In the collection of the liquor H. cense, Sheriff Hayden has encount- cred a difference of opinion. The wholesale houses sell in a small way at retail, not over bar. but in quanti- ties of less than gallon. It was the belief of the sheriff that brought them under the retail liGuer license clause. One of the houses determined to con test this ciew and the other did not
 Nor could the sheriff find anything in the statutes authorizing him to pass the drug stores which sell liquor for other than medicinal purposes. He referred both subjects to District Attorney Bullard who sustains the view of the sheriff. to the matter of wholesalers and retailers the dis trict attorney says:
 Tt evidently was the intention of the legislature to compel the payment of one license for the dealer who sold less than one gallon and another H. cense for the dealer who sold over one gallon. and in case a person en- gagged in the business Ill which he sold intoxicating liquors in quantities of less than one gallon anu over one gallon that he should pay to th2 couh- ty both licenses. This IS not only the clear intention of the legislature but upon an examination Of various authorities construing sta;at"s sin.- lar to ours, I find only that such is l the overwhelming weight of author. | ity. There is, therefore, no question 1 in my mind but what any person who ! has taken out a retail license, that IS ! to sell liquor in quantities less thtn one gallon. and yet who sells n bulk ! or in quantities over one gallon. mrst not only pay a retail license bus must | pay the wholesale license providei by Act No. 84. In other words, a person has the option either to enter into tht retail business of selling liquors l that is selling liquor in quantities less than one gallon. or of en,sring into the wholesale business. that is sen:ng | liquor in quantities over one gallon or entering into both"
 Concerning the drug stores the dis trict attorney says:
 Chapter 27 prescribes that no Ii cense tax shall be required of as. physician or apOthecary for any wine! or distilled liquors he may use in the preparation of medicines. Said Chap ter S4 pTescribes: All doctors. apoth ecaries, Or persons. firms, companis! or corporations conducting and eH gazing in the business of drug store. who shall sell or dispose of sucl wines, distilled or malt liquors shal pay the required license tax accord ing to the character and amount o business done as specified in Para graph 2S56 and 2S57 hereof. unless such wines or liquors are strictl! used sn the preparation of prescrip tiOns or medicines.
 q was not aware of the fact, unti you so notified me, that the drul stores selling liquor were not payin; liqour licenses. They most certainl! are required to pay United States gov ernment licenses. The meaning ot these respective acts is very cIeaI and plain. and any drug store selling bottled whisky, or wines in quantities or distilled or malt liquors or wines ii any form less than one gallon mus pay a retailers license: if they sel the same in quantities over a gallon they must pay the wholesalers Ii cense; If they sell in quantities botl under one gallon and over one gaIIo1 they must pay both licenses.
 While it is true there is an ex emptiOn when a physician CT apoth ecary uses the various liquors in thi preparation of medicines. that un occasionally means that there art i 075T tain IlI5IiiIiTT6s that CUntaiII oeI tain proportion Of alcohol, vine, iiiaII or other distilled spirits. To thost medicines this law does not apply For instance. I understand there art sold in drug stores certain pTepara tiOns known as Beef, Iron and Wine of which the ingredients are an ex tract of beef. tincture of iron, and certain proportion of wine. To thes, medicines the various acts do not ap ply But to all wh:skies. brandies and wines which are not mixed witt other medicines in lesser proportion both acts unquestionably do apply. [ Wanted Clean 1inpn r1ua at Re