Okolona messenger. (Okolona, Miss.) 1900-current, 1921-07-21
Property Of Still Op-
orator Sold for tax
Teeth of the National Prohibition
Law Very Keen. Something
Few People Know About.

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warrent of distraint as an ele.
ment in the matter of illicit dis
tilling and possession of liquor.
Persons who are engaged in
the illicit manufacture and sale
of whiskey as a means of acquir-
ing money will do well to give
heed to the operrtion of this
warrant.
The fact that such distilling is
prohibited by the law does not re-
lieve any person from payment
of the tax assessed which is lev
led on the product, for this must
be paid the government whether
it is produced lawfully or unlaw-
fully.
The revenue department does
not wait until a person charged
with violation of the law is con-
victed before decendidg with a
demand for the required tax.
The revenue department does not
prosecute cases coming under
the prohibition law. The prosecu-
ton is left for another depart
ment of the government.
The procedure is briefly this:
The prohibition enforcement Off
GERS makes a raid. He finds a
still or liquor. An arrest may be
made or not. He maks a report
to the district prohibition en-
forcement Office. That office re-
ports to the internal revenue de-
partment. The word is sent to
the collector of internal revenue
in the district in which the VIC
lation occurred. The deputy col
lector, proceeds to collect Uncle
Sans tax.
If the tax is paid, that is the
end so far as the internal reve-
nue. section is concerned. But if
not then is felt the iron hand
of the government through the
warrant Of distraint.
! AS said above conviction is not
necessary before the revenue
department acts. Existence of
the still or product of the still,
is taken as prima facie evidence
that a tax is due the government
Of course. if the person called
upon to make the payment feels
that he has been wrongly taxed,
or if he is acquitted of the charge
of violating the law in court, he
may make a claim for refund OF
the tax.
Assuming the tax or easement
is not paid, the deputy collector,
under the distraint, is empowered
to seize any property whatsoever
located at any place, and sell the
same for the assessment. It may
be the personal property of any
nature such as clothing, furni'
ture. stock, money in the bank,
or anything of like. nature.
1t may be the realty of the
person named in the prohibition
officers report. His home may
be taken and sold, of other real.
ty he owns. Furthermore it is
not necessary that the property
sold under the warrant of dis.
traint be located in the state
where the alleged offence was
committed. The government
looks to securing the payment
of the assement regardless Of
where the properly is located.
1t may seem harsh. that prop;
erty may be seized and sold with
out the owner thereof being
guilty first. But it is done and it
readily must be seen what a ter
rife club the government Yields
in securing payment of the tax
it exacts from the illegal liquor
maker,
There is one thing 10 be kept
in mind. If the operator of a
still sets this still up on the land
of another: who is absolutely ig
norant Of the fact, the property
of the operator is seized for the
asaamant If II Is mt Maid II