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

The conStltutlOnallty OF chapter
1S9 of the laws of 1907 of this state,
requiring the registration and publ
cation of internal revenue tax re-
ceipts, is assaulted upon the grounds:
j. That It is obnoxious to that pro-
vision of the United States consti-
tuition, Cart. g., which declares that
the constitution and the laws of the
United States which shall be made in
pursuance thereof shall be the SUI
preme 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. H..
That it violates sections IL and
- of the state constitution prohib.
iting special legislation, and
g 3 That it infringes section 13 of
the state constitution which guaran-
tees immunity from self elimination.
Held, for reasons stated in the OPP
inion. that the act is not vulnerable
to any OF the objections urged against
e. &. /. .&..le5
The exercise by congress of the
power to tax business or occupa-
ton delegated to it by the federal
constitution, and the prescribing of
regulations to aid the government
in collection of such tax, in no man
ner cuftail or interfer with the ex-
ercise by the respective states of their
undoubted right under their police
power to regulate or entirely proohib-
it the business or occupation thus
taxed, because in its Judgment such
business or occupation is deemed
injurious 10 the public morals, the
public .ealth or the public safety.
The power Of the state to protect
its citizens from the evils of intern
perance, to enact and enforce any
legislation not in conflict with the
federal or state constitution, which
it deems advisable. or necessary for
the safeguarding OF the public NOR
ais and the preservation of the pub
lie health, is not only an attribute
of sovereignty, but a power inner
ent in statehood. In all matters re-
1ating to the life. liberty and prop
erty Of the citizens, the state is SOW
ereign, so long as it does not con-
flict with the federal constitution.
The act in question which requires
publicity to be given of the Fact OF
the payment of such government tax
is legitimate exercise by the state
legislature of the police power of the
state as it. tends to aid in the en-
foreement of the law against the un-
lawful traffic in Intoxicating liquors
The manifest object of the law was
to aid in the better enforcement Of
4 the state statute against the business
OF the unlawful selling OF intoxicar
ing liquors and not, as petitioner con
tends. to add to or supplement the
y regulations of congress upon the sub
ject of taxing such business, ant
g while the necessary effect of the STATE
4 law may be to indirectly curtail Of
. decrease the revenues to the genera
government under the act of con
X gress, this is not a valid objection tt
the law The legitimate exercise o.
this power is in no manner curtai1ei
{, By the fact that the same may Incl
\ denta1ly deprive the government O.
some of its revenue. .s MI.
In constituting statute the courts
will, if possible, give effect to tn.
manifest intent of the legislature al
disclosed by the provisions of thu
whole act, although in so doing /
becomes necessary to disregard ths
strict letter of the law in some o
It's provisions. Applying this ru1'
Of construction it is held that thu
act in question applies to all per
sons in the state who have paid tht
government tax imposed upon tn,
business of retailer In distilled
male and fermenfed liquors, although
they have violated the Requirement
4 of congress with reference to tn.
posting of the receipt for the pay
nlent Of such tax, and hence. peti
toners contention that the act /,
question is sepcial legislation is ov
vertlIed
Syllabus by the court "a
Petition, after a preliminary ex
animation was committed, in defaul
Of bail. to answer to the charge 0
b violating the provisions of chapte
1s9, laws Of 1907, and has sued on
writ of habeas corpus In thi
court to regain his liberty, a1Ieginl
the unconstitutionality Of said chap
fer
Writ quashed
Engerud Holt & Frame for petit
toner.
3. Winenan. states attorney o
Grand Forks county, for respondent
Fisk, Judge The petitioner, VIII,