Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1907-10-23

LII JULIET WINS, AlSSflsaAAdS p0WCI4 VI
the government and the regulations
prescribed by con ress in relation
thereto, in no manner curtail or in
terfere with-nor were they intend
ed to curtail or interfere with the
exercise by the states Of their un-
doubted police powers. This is not
denied, but petitioner contends, as
before stated, that the act in ques-5
ton, instead of having for its OBJ
iect the suppression Of the liquor
traffic in effect operates to enlarge
or add to the regulations prescribed
by congress with reference to the
publicity of such tax receipts. Coun-
sci for petitioner say The act does
not purport to regulate the dealing
in intoxicating liquors. 1t assumes,
only to require those who pay the
United States special tax to comply
with other and different conditions
than imposed and required by con-
gress.' Again they say The North
Dakota legislature deemed this con-
gressional regulation insufficient and
have assumed to supplement it by
adding further requirements in ord
er to give greater publicity. In this
consists the fallacy of petitioners
contention. The legislature, in en-
acting this law, merely did what it
had the unquestioned right to do
under the police power Of the state.
Such power is very board and is linn
tied only by the constitution and
laws Of the United States and the con-
stitution of this state. That the leg
islature has the right, within the POI
lice power of the state, to provide
that the possession Of an internal
| revenue tax receipt for the payment
of the government tax upon the oe-
cupation of retail dealer in ferment-
ed and distilled liquors shall consti-
tute prima facie evidence the pos
SCISSOR is violating or has violated
the prohibition law Of this state is
too we'll settled to admit of serious
doubt. % Cyc. 255 and cases cited.
Yet such law is no less free from
the objection urged by petitioners
counsel than is the act in question.
IL such law is constitutional then
| why cannot the legislature also en-
act law making It a public offense
/ for any citizen Of the state to pro
] cure such receipt and neglect or
refuse to furnish a public record
thereof, and to give the most COM
plete publicity to the fact Of it's is
. suance? Such law would certain
/ " have a tendency to aid in the bet.
ter enforcement Of the law against
4 such Illegal traffic, and we are aware
4 of no provision, either in the fed.
4 eral constitution or statutes or in
the constitution of the state, which
4 directly or implicitly prohibits such
q Legislation. Petitioners counsel urge
that congress has declared what the
i duties of taxpayer are with refer.
ence to making public the fact of the
i issuance of such internal revenue
] receipts and that the state cannoi
I add to or detract from such duties
] They say: 1T cannot attach greater
4 burdens or more onerous consequen
ces on the paying of such federal ta1
n than congress has seen fit to pre-
! scribe This is all very true, bu
the fallacy Of this argument consists
J in the erroneous assumption, as be
: fore stated, that by the act in cues
) ton the state has attempted to adj
: other duties to the taxpayer, as such
with reference to his compliance will
t the federal statute. The reasoning
!, of counsel, If carried to its 1ogica
end, would inevitably lead to thu
erroneous theory that congress b.
i the act imposing such tax and pre-
.scribing regulations to aid in TIL,
$ collection thereof, has thereby de
: prived the states Of the exercise o
their inherent police powers to regu
: late or prohibit the business thu
: taxed, because of the fact that tn,
exercise of such police powers ma.
> tend%in some degree to interfere witt
, the operation fsuch federal ia,
law by discouraging persons from
complying Herewith. AS before OBJ
4 served, congress has not attempte,
/, by the imposition Of this tay, nor b,
. the enactment of regulations to- al,
in it's collection. to in any manne
: Interfere with or limit the state
2 in the enactment and enforcement o
: such laws as they may deem neces
81 sary under their police powers I,
a either regulate or entirely prohibi
: the business thus taxed. On the cor
4 trary, congress has no such powe
: delegated to it by the constitution
: The power to tax and the incidenta
: power to hake regulations to aid i
: the collection OF such tax does no
g in the least interfere with the polio