The daily Gate City. [volume] (Keokuk, Iowa) 1855-1916, 1910-08-15
CLEARLY UNCONSTITUTIONAL.

CLEARLY UNCONSTITUTIONAL.
John B. Hammond, chairman of the
prohibition party's legislative COM
nittee, has discovered that the num-
Der of internal revenue stamps sold
to liquor dealers in Iowa far exceeds
the number of liquor dealers and
druggists licensed by the state. While
been issued In Warren county, Wood
bury has PSI outside of mulct saloons
and drug stores.
In view of this evidence of whole
sale bootlegging, Mr.. Hammond has
prepared bin for presentation to the
legislature next session. 1t provides
that the applicant for a federal liquor
stamp must file with the county clerk
a sworn statement that he has made
application to the United States
revenue department for such stamp,
declare for what purpose he intends
to use it and where within ten days
after making such application. On
the receipt of the stamp he also must
file an additional statement showing
the date of issuance and the amount
paid. A certified copy of such stamp
held by the internal revenue collec-
tor showing the date of its issue shall
be prima facie evidence of its posses
sion by the person. A failure on the
part OF any applicant for stamp or
holder of such stamp to file a
statement, or any false statement.
shall be punished by fine of not
less than $1,000 or by Imprisonment
In the county jail not more than one
year.
Mr.. Hammond means well, no
doubt. but If he is wise he will save
his breath to cool his broth. The
measure he proposes to present to the
legislature at its next session is clear
~ unconstitutional, on the authority 0.
the highest legal tribunal in the coun
try. That is to say, an act embodying
the exact provisions of the measure
he has in mind was passed upon by
the supreme court of the United
States no longer ago than January II,
last, and declared by that court to be
repugnant to the constitution of the
United States. AS the matter is one
of general public interest brief re-
view of the case and the findings of
the court are pertinent in this con-
nection
The state of North Dakota on March
Is, 1907. enacted law requiring a
registration and publication of any
receipt stamp, or license, showing
the payment of the special tax levied
under the laws of the United States
upon the business of selling distilled,
matted and fermented liquor. The
law requires that notice of the par
ticulars contained in the receipt or
license, and other details respecting
the place where the tax receipt or
license Is posted, etc, is required to
be made for three weeks in official
newspapers, and the fees for publica-
ton are declared to be the same as
allowed by law for the publication of
other legal notices. The holder of the
receipt or license is also required to
place and keep posted at all times.
with the government tax receipt or
license, an affidavit of the fact of pub
LEGATION and the obtaining of such
license, etc. together with copy of
the notices or advertisements. A duly
authenticated copy of the tax receipt
or license is required to be fled with
named official to whom a ten-dolar
filing fee is to be paid and such Of
fetal is required to publish, in certain
official newspapers, the first week in
each month, list of all such tax re-
ceipts or licenses filed during the pre-
vious month, such notice to be pub
lished one week in each newspaper
Upon complaint before a competent
magistrate man by the name of
Flaherty was held to answer upon a
charge OF neglecting to register and
publish a government receipt for the
payment of an internal revenue tax
on the business of retail dealer in
malt liquors. Having been commit
ted to the custody of the sheriff,
flaherty unsuccessfully made applica-
uon Tor a writ of habeas corpus to
Judge Of the state district court.
Ailerwards similar application was
m a 70 the supreme court of the
s .so. and the writ was granted by
was court but upon hearing the writ
NO uuashed Thereupon the case
mas taken to the United states SUI.
. ~,
res sne decision as,.. Of the court Of last
,esof,, written by Mr. Justie s VI VIA ias'
Is quite lengthy. The aist Wn'ee,
mat . the statute ia rep n,s. OF It Is
I p,rst n Of the un, as,' 90 70 tne
s ssaas fas Of the police po suse Of the
den directly upon the exposes bur
government 60 ,sn',,, Of the unit ssaon BY the
cause, even i this bs s NO, = and be
.sssszHn1N Aot The case,