San Antonio light. [volume] (San Antonio, Tex.) 1911-1993, 1923-02-04
MOONSH|NERS
To Be UNDER
REVENUE ACT
Where Still Is Found in
Operation Charges Not
Under Dry Law.
PROVIDES BIG FINE
Minimum Is Not Less Than
$500 and Not Less Than
Six Months Imprisonment

An old internal revenue law viii be
: invoked instead Of the national prohlol-
ton laws in all cases in the future
where it is shown that still has been
in operation, according to United
States District Attorney John d. Hart
man, who, for the first time since the
Volstead Act was passed, invoked the
old internal revenue law in a liquor
case in this division Friday.
This statement was made SATURDAY
morning by the district attorney as an
explanation of his action in giving IN
structions that the internal revenue
laws be made the basis of complaints
filed against two defendants in connec-
ton with the ownership Of two stills,
upon which the defendants were ar
raigned before United States Commls-
sioner r. l.. Edwards, Friday after
noon.
One section Of the internal revenue
laws provides that any one found
guilty of operating a still to detraud
the government, shall be fined not less
than $500 nor more than $1,000 and
not less than six months nor more than
three years imprisonment, and shall be
deemed guilty of committing felony.
Can Assess Heavy Tax.
Under the internal revenue laws, Mr..
Hartman said, it is easier to obtain
a search warrant than under the Vol
stead Act. Under the prohibition laws,
a search warrant can be procured only
after evidence of sale has been obtained.
The internal revenue laws do not re-
Quire evidence of sale, but may be
obtained upon Information that still
is operating in violation Of the laws of
the United States.
Another interesting matter that was
brought to light, Saturday morning,
was the little known fact that every
person convicted of operating a still or
selling liquor is liable to a heavy tax.
The majority of those who entered
pleas Of guilty to the sale of liquor in
violation of the national prohibition
laws, are under the impression that
when they pay their fine that they are
clear of all future obligations to the
government.
"They are reminded, however" Mr..
Hartman said, "when they receive
notice from the internal revenue de-
partment informing them that internal
revenue taxes are due, that the govern
ment is not through with them"
,... Penalties Double Tax.
After the notice is received, the de-
PENDANT has one Of two courses. He
may file a written protest upon which
a hearing will automatically follow.
II the hearing is decided in favor of
the government, the internal revenue
claim is filed and constitutes a lien on
the DEFENDANTS property. The alternate
course, and the one that is generally
followed, is to effect a compromise.
As an example of the heavy tax and
penalty that may be imposed upon a
retail liquor dealer, case in the
Western district of Texas was cited.
A retail liquor dealer was compelled to
pay a sum amounting to S220S.34 in
taxes and penalties after he had been
found guilty of operating for a period
OF ten months in violation of the in
ternal revenue laws.
As a rule, Mr.. Hartman said. this
phase of prohibition law violations re-
celVe but little attention on the part
OF the public. In many cases, of
course, those guilty of violations of
the national prohibition laws in re-
gard to purchase or manufacture are
without property and they have nothing
upon which the government can levy
Tor the taxes and penalties, the lat
ter usually being double the amount
Of the taxes.