The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1922-05-17
TAXES TO BE LEVIED AGAINST
VIOLATORS OF VOLSTEAD ACT
Deputy Collector of Internal
Revenue Has Warrants for
Many in Western Florida

i the NoiStead act went into erect are
in for jolt. Armed with warrants OF
distraint supplied by the internal rev.
enue department, w H. Owens, depu-
ity collector Of internal revenue Of the
Pensacola division, levied upon the
property of several persons who have
Ibeen convicted since that time, and
seized the same to satisfy the claims of
the law.
| 1t is understood that the local office
has been supplied with about 100 OF
these warrants, naming persons
throughout the 19 western counties of
Florida, by Daniel t. Gerow, collector
for Florida, with instructions to carry
out the requirements of the law.
From 81 to 5000.
Although this feature of the revenue
laws has been putting those convicted
in other sections of the country to no
little inconvenience, it is just recently
that it is. being enforced in Florida. It
is quite obvious that the people gener-
ally do not know of this particular
phase of the prohibition laws, but ig-
norance is no excuse, and the provi-
sions win be carried out here.
The warrants which Mr.. Owens has
at his office show amounts due from
! ST. to So, 700. The assessment is made in
| Washington, and then the warrants
were forwarded to the deputy collector
] of Florida to be distributed to the re-
spective divisions.
Levies on Farms.
| Mr.. owens levied on one farm yester-
/ day, an automobile and other property
of several OF those named in the war;
lrants. 1t is understood that other lev
! les will be made until every warrant
has been executed And the property
will be sold.
The law that provides for the as
sessment and collection of this tax
for it is a tax-and also known as a
penalty, is contained in section 31s7 of
the internal revenue laws enacted long
before the national prohibition, or Vol
stead act, went into effect back in
1918, and also in the Volstead act it
self In fact, the Volstead act was
drawn as to "doyetail" with the old
revenue laws.
Section 3187 of the internal revenue
laws is as follows:
"If any person liable to pay any
taxes neglects or refuses to pay the
same within ten days after notice and
demand, it shall be lawful for the col
loctor or his deputy to collect the
<
thereto, and interest as aforesaid, by
distraint and sale, in the manner here
matter provided, of the goods chattels
or effects, including stocks, securities
and evidences of debt, of the person
delinquent as aforesaid; provided, that
there shall be exempt from istraint and
sale, if belonging to the head Of fam
ily the schoolbooks and wearing ap-
parel necessary for such family; also
arms for personal use. one COW, two
hogs, five sheep, and the wool thereof,
provided that aggregate mor5et value
of said sheep shall not exceed $50; the
necessary food for such COW. hogs, and
sheep, for a period not exceeding 80
days; fuel to an amount not greater
in value than $50; household furiture
kept for use TO an amount not greater
than $500; and the books, tools or i'm
plements of a trade or profession, to
an amount not greater than 800 shall
also be exempt; and the officer max
ing the distraint shall summon three
disinterested householders OF the wi
cinity. who shall appraise and set apart
to the owner the amount of property
herein declared to be exempt"
Section So of the national prohibition
act is as follows:
"AII provisions OF law that. are in
consistent with this act are repealed
only to the extent Of such inconsist-
ency and the regulations herein pro-
vided for the manufacture or traffic in
Intoxicating liquor shall be construed
as in addition to existing laws. This
act shall not relieve anyone from
paying any taxes dRpther charges inn
posed upon the mana kfacture or traffic
in such liquor. No y liquor revenue
stamps or tax receipts for nay illegal
manufacture or sale shall be issued in
advance, but upon evidence Of such
Illegal manufacture or sale a tax shall
be assessed against, and collected from.
the person responsible for such Illegal
manufacture or sale in double the
amount now provided BY law, with an
additional penalty Of $500 on such re-
tail dealers and $1,000 on manufactur-
ers. The payment Of such tax or pen
atty shall give no right to engage in
the manufacture or sale Of such liquor.
nor shall this act relieve any person
from any liability civil or criminal
heretofore or hereafter incurred under
existing laws"