The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1912-03-29
CANNOT COMPEL THE
CITY TO LICENSE
LIQUOR DEALERS
ABLE OPINION RENDERED MAY
OR DEDMAN BY HOLDING
G. GARNER.
PAYMENT OF TAX NOT LICENSE
Anyone Who Gets Receipt for Rev
enue Does So With Full Know
ledge that the Business is !nicuii-
tious and Prohibited by Law.

the city of Columbia the Recorder
has no right to grant license for
the sale of intoxicating liquors.
This is the opinion of Holding &
Garner, rendered to Mayor Dedman.
The following request was submit
ted by the Mayor to Messrs Holding
& Garner, two of the ablest lawyers
of the state:
Demand having been made on the
Recorder for retail liquor license to
sell liquors in the city, wish you to
furnish me written opinion as to
whether the city can be compelled to
issue such a license under the exist
ing state laws and ordinances of the
city of Columbia"
The opinion of Messrs. Holding &
Garner Is an able and exhaustive dis
cussion of the law and numerous au-
Inorities are cited The conclusion
is emphatic that the city cannot be
compelled to license the liquor busi-
LESS, an ubiquitous and outlawed
business. However, if citizen,
knowing the provisions of the law,
insists upon paying the tax levied on
retail liquor dealers, the city may re-
ceive the same, receipt for it, but
with the distinct stipulation that it
is no license" to do an illegal act.
After citing the ordinances of the
city, including the revenue ordin-
ance and also the state revenue law,
the opinion of the attorneys follows:
This revenue law neither war
ants nor authorizes the issuance of a
license to retail liquors. On the con-
trary it expressly forbids the same,
and it follows that the city cannot be
compelled to do that which its own
law expressly prohibits.
in the law upon which the appli-
cant must base his demand for
license he is confronted with the pro-
vision that nothing herein shall au-
,horize or legalize the sale of liquors.
''He therefore cannot compel the
city to issue license such as is
contemplated in your communIca-
ton, but the city should, and must
upon the application of citizen, ac-
cept the revenue provided for, is
sue receipt for same, which re-
ceipt should upon it's face disclose
the restrictions and limitations un-
der which it is issued. 1t will not
be a license but receipt for taxes.
"1he revenue law has not for its
purpose the licensing of an unlawful
business, nor was it enacted for the
liquor dealers use when seeking to
escape punishment for his iniquitjes.
Neither must the city by reason of
his ordinance become the shield for
liquor outlaws to be held between !
hem and the enforcement of the pro-
libitory laws of the city and state.
"The object of the revenue law is
10 suppress the liquor traffic and to !
lay, by heavy taxation, additional
burdens upon those who would en-
gage in an unlawful and nefarious
business. 1t is at most a tax asses
led upon an unlawful occupation, and |
axation SO imposed will not be con-
,trued to operate as a license legal /
zing such unlawful occupation
Taxation, even under the form OF
. privilege tax, does not necessarily
operate to license the business
Pickle 563) and the imposition of /
'uch tex upon an outlawed business
8 often more efficient in suppressing
t than statutes making it criminal
,ffense, because Of the greater GER
ainty of the collection Of the tax,
Ind the difficulty attending the pro-
'ecution Of the misdemeanor, and the
act that the enforcement of the two
remedies is generally entrusted to
lifferent officers, 100 Tenn, 474.
"a prohibited and unlicenseable
BUSINESS may be taxed as a privilege
md the tax imposed may be collect
ID This tax is not permissive but
and the ordinance impos-
ng the tax on the business and the
statute prohibiting the business are
and tend to effect the
iome purpose, namely the prevention
# the sale of intoxicating liquors.
t is 3 part of the system of laws to
the liquor traffic, Is Gates,
AS, 10 Gates 40"
This strong and logical analysis
# the law on the subject, concludes
is follows:
I'VE are constrained to add that
he city should labor under no appre-
tension by reason of this tax. If a
,itizen with full knowledge Of the