The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1907-05-15
Internal Revenue Collector After
Dispensary Commission
WANTS BACK TAXES
Which He Claims Is Due Uncle Sam
On Account Of the Dispensary
Having Done a Wholesale as Well
as Retail Business. Claims Thir-
ty-fye Thousands Dollars as Lii
canSa FaoS

ty-hye Thousands Dollars as LII
cense Fees.
Major Micah jenkins, collector O.
internal revenue for South Carolina
has notified the state dispensary com
mission that immediate paymen
must be made to his department o,
beer license fees aggregating more
than $4,000.
This claim represents the differ.
ence to date between the gross
amount of license fees actually paid
by the State on behalf Of its several
county dispensaries, and the amount
which the internal revenue depart
ment alleges should have been paid.
The licenses taken out were for re-
tail beer dealers and permitted sales
to individuals in single sales Of not
more than four and seven-eights gal
Ions each. The departments conten-
ton is that nearly every beer dtspen-
ser, as a matter Of fact, repeatedly
sold to individual purchases more
than the specified amount Of beer at
one time, and by so doing placed them
selves In the class Of wholesale deal
ers. The fees for retail dealers is
s25 per year, that for wholesale
dealers SIPS, with penalty Of so
per cent for failure to pay in ad-
vance.
Major Jenkins claim is 5or $685.
900 in back licenses, prior to the
past fifteen months, and $5,427 In
back licenses incurred during that
period-s35,427 in all, without in
cluding the penalty Of SO per cent,
which would bring the claim up to
about $4,000. The department has
agreed, however, to remit the pen
atty in case the face amount OF the
claim is paid over within ten days.
Attorney General Lyons and the
commissioner attorney, MIR. W. +.
Stevenson of Cheraw; are in consul
tation as to the validity of the claim,
which the commissioner has been
quoted as saying it will fight. The
local dispensary organ this morning
quoted dispensary officials as saying
that if beer dispensers had made sin
gle sales in excess of the 43s gallons
limit, they did so in disobedience to
explicit directions, and the state COM
mission could not, therefore, be made
to pay excess license fees and penal
ties, incurred through the DISC ooeol-
ence of the dispensers. The infer
ence drawn was that the department
would have to sue on the individual
bonds of the several dispensers, If II
proposed to collect the S35,427, tne
retail licenses being directed to the
dispensers by name.
Major Jenkins said that the de-
partment had issued the licenses 10
the state board as principal, the cls-
nensers being named merely as
agents, and that he would certainly
look to the state board for the mon
ey. IF this board can reimburse IT.
self by suing on the bonds OF the DIS
nensers. that is its own affair. Inc
internal revenue department has no
Hill against the several dispensers;
its claim is against their principal
and employer, the state board
It is claimed in certain quarters
that the department cannot collect
eycess license fees and penalties lot
a neriod extending further back than
fifteen months.
The department alleges that more
than the legal quantities have oeen
cold in the whiskey dispensarles, as
we'll as in the beer saloons.
The several summons in the case
have been served upon Or. w. J.Mur-
raw the chairman Of the state com
mission, and DR.. Murray has called a
~ letting of the commission.