The north Mississippi herald., 1920-11-05
PROPERTY LIABLE
UNDER LIQUOR LAW

Revenue regulations providing for
the assessment and collection of taxes
to the amount of $500 and for the
these before trial in court gives es.'
ira teeth to the National Prohibition
law, according to information obtain
ed from Major w. Calvin Wells, Fed
eral Prohibition Director, and Major
.G. L. Donad, Collector of Inter -
Revenue Federal Prohibition
es are using this method ~ec
Mississippi.
The sale Of p ~
Acls.1t s.,5s5 .fstft suiquir a. tLiS
sale Of any preparation .oWlcat.-
Inc LIQUOR can be made folr s4e col
lection Of taxes ranging fIom more
than $500 to $500, and( has been
made in several cases in vi issip
prior to the conviction in tHe edesd
court of persons assessed ! w'tb the
Federal tax. These assessaneuas art
separate from the fine and prisoa ser
tence which may be imposed Y the
Federal judge upon the moo sinner
or bootlegger after conviction Land
including homesteads, is not emIt
and can be sold before the ca ever
comes up in the Federal Court
When a still is raided bootleg
ger is caught or man is fouo sci
ing favoring extracts, antis ptis.
Elixir of Lactated Pepsin. Jamaica
Ginger, and other similar prepara-
tions for beverage purposes, 3 re
port is sent to Washir gton. The
commissioner in Washing decides
upon the assessment of tax and mott.
fes Major G. L. Donald, Collector of
Internal Revenue, Jackson, Miss, to
collect.
In the case of retail liquor deal
er, whether his sale is of moonshine
whiskey or medicinal preparations as
beverage, the tax can be as high as
approximately $4,000, depending up
on the circumstances. The special
assessment on a moonshincr can run
as high as $500.
The Collector of Internal Revenue
makes a formal notice on the person
assessed for payment of the tax, in
accordance with Section 1887, Re
vised Statutes. the tax is not paid
notwithstanding the fact that the
person assessed has not been brought
to trial in the Federal court. second
Internal Revenue informing the per-
son that the tax must be paid, with o
renaltv of SCI to avoid seizure an,
sale of property.
Upon failure to comply with the in
tructions on the notice deman 'ir-
tax a warrant of distraint is issued
for the sale of the property of the
rerson assessed f0r manuflcturine
liquor, for selling liquor, IL having
knowingly allowed still to he tp-
Grated on his property.
"No suit for the purpose of retain.
ing the assessment or collection Of
any tax shall be maintained in an
court" reads Section 1924, Revised
Statutes. Thus the man who has
been assessed cannt obtain in amy
court an injunction restraining the
Collector from collecting the tax "
from selling the property for collec'
ton. There are provisions, how
ever, by which the person assessed
oan give a bond acceptable to thc
Collector of Internal Revenue and
can ask for an abatement. But
where the person assessed believes
that no tax can be collected until af
ter conviction and has refused to pa!
the tax a warrant of distraint is is
sued and his property sod. This tax
is frequently heavier in the amour
of dollars than the additional penalty
which can be imposed by the judge
upon conviction.
The exemptions from sale in the
proceedings of the warrant for dis
traint are comparatively few. They
are: :.
"There shall be exempt from dis
traint and sale. if belonging to the
head of family, the school books
and wearing apparel necessary TO,
such family; also arms for personal