Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1907-10-23
FULL TEXT Of SUPREME COURT
DECISION ON TAX receipts

gain his liberty. This application
having been denied, he made like
application to this court. A writ
was issued as prayed for and from the
petition and return thereto it appears
that the petitioner is restrained of
his liberty under commitment is
sued by such police magistrate COM
hitting him to the custody of the
said sheriff, in default of bail, to an
swer to the charge of neglecting to
register and publish a receipt to him
by the government of the United
States for the payment of the in
ternal revenue tax upon the occu-
patton of a retail dealer in distilled,
malt and fermented liquors.
The sole ground urged by petition
er in question for the issuance of the
| writ prayed for is that the act in
question (being chapter .1S9 of the
laws of this state requiring the regis
tration and publication of such re-
ceipt) is unconstitutional and void.
He asserts that said act is in con-
| fict with the constitution and laws
of the United States, and particu-
| larly those laws of selling malt, fer
mented and distilled liquors, his con-
tention being that the act in question
is void:
1 r. 4. 4 = Nrrnf !. X 90
1. Because it is obnoxious to that
| provision of the United States con-
stitution Cart. g. which declares that
the constitution and the laws of the
United States which shall be made
in pursuance thereof shall be the
supreme law Of the land; and the judi
ges in every state shall be bound
thereby, anything in the constitution
or laws Of any state to the contrary
Notwithstanding. :,
! 2. Because it violates sections IL
and 20 of the state constitution pro-
hibiting special legislation, and
3. It infringes section Is of the
state constitution which guarantees
immunity from self elimination.
We think petitioners contention
clearly untenabIe upon each ground
urged by him. His first ground is
1 predicated upon the erroneous theory
4 that the act in question attempts to
prescribe regulations governing. the
subject of the issuance Of such tax
i receipt in addition to those regula-
4 tions prescribed by congress. Such
i is not the scope nor intent Of the
act, as we construe it; but on the
! contrary, the obvious purpose sought
! to be accomplished by its enactment
was to furnish knowledge to the pub
lie and all concerned of the fact
. that the persons who have paid such
!, tax to the government are or may
become engaged in the business Of
selling intoxicating liquors contrary
to the laws of this state. It's purpose
in other words, was solely to furnish
) knowledge to aid in the enforcement,
! lof our statute against the unlawful
: traffic in Intoxicating liquors. Tha
) the legislature has the undoubtet
:. right, within the police power of tn,
! state, to enact law prescribing rea
Z sonable regulations looking to thi
+ end and is too well settled to re
! Iquire the eitation.of authority.
= Counsel for petitioner does no
, question such right, but, in effect
II contend that in the enactment o
! the statute in question the iegisla
I ture did not assume to act within
f such police power Of the state, bu
merely sought to add to regulation
5 prescribed by congress upon a sub
. ject within the exclusive power o
$ the latter. The falIacy Of this argu
. ment becomes apparent upon an ex
. animation of the law in question
2 from which it is very clear that tn
f evident object in view in enacting tn
e same was as above stated.
2 1t is not questioned, and indee,
: cannot be questioned, that the pur
. pose of congress in the act aforesaid
3 was solely to raise revenue for tn
!, general government by imposing
I Esueh tax and the regulations pre-
t scribed by congress with referenc
q to posting such receipts were mere
i " for the purpose of effectuatinl
= such object Congress, therefore
q in imposing such tax and in prescrib
Z OLIVER OC % gal four
ing regulations requiring the post
ing Of such receipts acted solely with
Z in its power to tax, while the legis
t fature, in enaeting the law in ques
I ton, acted solely within the polio
r power Of the state.
t Among the powers expressly dele
s gated to congress by the federal con
3 stitution is the power to tax, an,
: this power, of course, carries with /
the power to prescribe necessary an,
reasonable regulations to enable
: to carry out such express powers