The Birmingham age-herald., 1908-09-07
TAX ON NEAR BEER
 MAY SLIP A COG Georgia Legislature Has Tough
 Problem to Solve SUCH TAX IS FOR SCHOOLS Legislators Are Trying To Figure Out How They May Raise Money
 After Convict Lease sys-
 tenn Is Void.
SUCH TAX IS FOR SCHOOLS

Atlanta, September 6.-(Special )-There is what appears to be well founded suspicion that the legislature may slip a cog In it's efforts to impose tax upon the sale and manufacture of near beer for the support and maintenance of the states penitentiary system.
 The constitution, it appears, requires that the tax upon "the sale of spirituous and malt liquors, which the general as- sembly is hereby authorized to assess, !" shall be ''set apart and devoted for the support of the common schools"
 This provision is found in article 8. section 3, and paragraph l, of the state constitution, and attention has been called to the fact that this law does not specify. in the language of the state prohibition act that they shall be such liouors as "if drunk to excess will produce intoxica- tion."
 While the legislature has not wholly lost sight of this provision in its effort to devise means for getting money for penitentary maintenance, there are tNose who believe that this constitutional pro- vision will prove a stumbling block to any legislation which may be attempted along this line
 There can be no question about the fact that near" beer Is a malt liquor. The only question then is whether the con- stitution is inexorable in the requirement that any tax levied upon the sale and manufacture of malt liquors, shall be covered into the state school fund.
 It looks very much that way to those who have looked into the matter, and if the courts should so hold them 1t is said, the law would be null and void be- cause the extra session has no authority to legislate on any subject but convicts. It cannot, under the governors call, pass a bill to raise revenue which would be used for any other purpose than main- tenance of the penitentiary system.
 A bill passed at this session to raise money for educational purposes would be unconstitutional and if the funds to be raised by this measure could not legally be applied to the penitentiary system, then it is contended the legislation would be illegal. ~
 It is pointed out that when finally en- dCteu lHS uledSuIS VIII pTODaDly pc dt- tackled by the near" beer dealers and manufacturers on these grounds, with the chances of success attending their eff forts. A
 At the same time 1t Is well understood that the dealers in this commodity would not object to paying a reasonable license tax to the state. The imposition of such tax would give them firmer standing before the law. As things are now they do not know where they stand, and do not know at what moment they may be hauled before the court for violation of the prohibition law because of the dis covery that there is an alleged excess of alcohol in the product which they are dis pensing.
 It Is possible they might submit to even an illegal tax in order to acquire that standing, but then there are always ob- iectors, and there is little doubt that a test case would be made in some quar- ter.
 If the state fails to realize revenue from this source for the support and mainten- ance of the convicts, 1t Is difficult to fig- ure out just what it will do to supply the deficiency. The legislature will have to make a sufficiently elastic law to take care of this emergency, or there Is liable to be a dangerous "slip-up" before the next general assembly can get together to straighten it out