Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1907-10-16
COURT UPHOLDs LICENSE POSTING
Supreme Court Says Law Requiring Publication Of Special
Tax Notices Is Constitutional Other Matters
Of Interest In Court

cation of internal revenue tax re-5
.ceipts is assailed upon the grounds:
I That it is obnoxious to that proVi-.
sion of the United States constitution,
y Cart. 81, which declares that the con-
stitution and the laws of the United
States which shall be made in pur-
suance thereof shall be the supreme
law of the land; and the judges in
every state shall be bound thereby,
anything in the constitution or laws,
of any state to the contrary notwith-.
standing. n III
That, it violates secs. II and 20 of.
the state constitution prohibiting spe-
cial legislation and
That it infringes sec. 10 of the state
constitution which guarantees i'm
munity from self determinations
Held, for reasons stated in the opin-
ion, that the act is not vulnerable to
any of the objections urged against
it. S.2 S &fsS. ~
The exercise by congress of the
power to tax business or occupa-
tion delegated to it by the federal
constitution, and the prescribing of
regulations. to aid the government in
collection of such tax, in no manner
curtail or interfere with the exer-
else by the respective states Of their.
undoubted right under their police
power to regulate or entirely prohib-
it the business or occupation thus
taxed, because in its Judgment such
business or occupation is deemed in
furious to the public morals, the pub
lie health or the public safety. The
power of the state TO protect its citi-
zens from the evils of intemperance,
to enact and enforce any legislation
not in conflict with the federal or
state constitution, which it deems adj
visable or necessary for the safe
guarding of the public morals and
the preservation of the public health,
is not only an attribute of sovereign
ty, but a power inherent in statehood.
In all matters relating to the life,
liberty and property of the citizen,
the state is sovereign, so long as it
does not conflict 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
j state as it tends to aid in the en-
/ forcement of the law against the un-
/ lawful traffic in intoxicating liquors.
The manifest object of the law was
1 to aid in the better enforcement OF
1 the state salute against the business
i of the unlawful selling of intoxicat-
4 ing liquors, and not, as petitioner
contends, to add to or supplement
/ the regulations of congress upon the
i subject Of taxing such business. and
4 while the necessary effect Of the state
law may be to Indirectly curtail OF
4 decrease the revenues to the genera
II government under the act Of con
i gress, this is not valid objection
4 to the law The legitimate exercis,
lof this power Is in no manner cur
4 tailed by the fact that the same ma.
i incidentally deprive the government
q of some of its revenue.
In constituting statute the court
4 will, if possible, give effect to tn
manifest intent of the legislature a
idisclosed by the provisions Of tn
Il whole act although in SO doing it be
comes necessary TO disregard tn
strict letter of the law in some Of IT
i provisions. Applying this rule of cor
struction it is held that the act i
question applies to all persons in th
state who have paid the goyernmer
tav imposed upon the business of
retail dealer in distilled, malt an
~ fermented liquors, although the
& have violated the requirement OF col
Il gress with reference to the posting !
L the receipt for the payment Of sue
K tax, and hence, petitioners contel
tion that the act in question is sp
cia1 legislation is overruuled.
Petitioner, after d preliminary E
animation, was committed, in defau
of bail. to- answer to the charge
81 violating the provisions Of ehapt
1s9, laws 1907, and has sued out
writ OF habeas corpus in this coll
to regain his liberty, alleging the u
constitutionality of said chapter.
Writ quashed
Engerud, Holt & Frame. for pc
toner. M
D.. B. Wineman, states attorney
n Grand Forks county, for responder
n- Opinion BY Fisk, judge. All 60
cur. gs M
5 353G9 Nf-, Sso,4,lo !. 35,,s fsot.t,yna..