| Show SOUTH CAROLINA RAISES AN ISSUE E win Will Test legality of Federal Tax On Her Hor Whisky Business PROCEEDINGS INSTITUTED D DIt it B u Ii Claimed flanC her IM l T ti II n a rl 0 of f JEer GU GO J of at Washington ton Juno the lic acting through th Carolina i mar attorney general I lias i united Moie tho thU com como r o of at Internal revenue Ill to tit test testy y It let on whether the oon onn be lie bev v to take Ut Iut t special Ux u I u alc anu detail loI if 1 under Its UH stat dispensary j ird has hall m mado do a n demand upon the for tor n a refund of ot all nil such euch hitherto paid iaIa amounting to toI o at al IB le tar far fart jivis I IG IV principle l tune t question Involved U Is whether l Tl nin on ti Ih 1111 revenue la In of the lIt sun apply to 10 p th the ary ot lIC Uth so O ato to on oil oilI F I ern U the hl collector to 10 0 denand the jw la I uk The entire t f r then taxes tax e II ta tam of ot South Carolina board of or I by a U m nug a selected hy by hyUK hyth wing of ot thee person with Ith Columbia UK legislature Igl th i I jl ItH Ji TM WU lIlt tI h to 10 th the lI ary tributes 11 II U p tI and theo In turn nun y tJ by count or H y in n ull ilI ll being under uner the board boad of ot oft Inder the law t no 10 l lI ur an be sold mid at night nor nur drunk n II the HIP II premises ell of the I IIii Tho Th are gold us ni the tho prop IVIl Iii n III u of oC th tb state and nd the profits accrue I II t I V the The of all the of f the he dispensaries arle are fixed I bY M i law aOl ami 1111 do lu not Ilot dep nd on the of or their t sale estee salen in III n he the brief filed with the I ur ut nt f internal on if or the tab It I III Ii that there f I nothing In m the laws law of the United ed plates FlateR authorizing the U th collection Of or In j tt nal nunu r nue taxes h even evon Im tin the Imposition of ot a at atAI ata t tAI ta x again t a Mute or It Iti of ot government nd that auch such an nn annot annet not net containing such Mien a provision taxing the tho th Instrumentalities of ot state govin would be lie to Wit thit extent fillon It is Iii contended further v l the lii III rh Of oC a ft RIHl the th mean nn and Instrumentality r tr employed by It to carry III ti It I la laws s lUn nt operation cannot be taxed by II the Mewl gov government eminent An tn n opinion of ot the Ule late Judge Cooley Cooky on this thu question II la If the Internal interest revenue laws of ot the States Stat tate require he the agents of the and dispensaries arlell of ot South Carolina to pay a 5 tax to the State before fore being permitted to the t hI dutIes dalle of ot their office it if t I contended that the law la ta le 61 uncoil unconstitutional and old In thin 1 the thi lax tax It lm Imp m i Is III I purely simp simply a t tax lAX x upon the by IJ the through lt laws tIO fis eka 10 to mInimize the evils of ot Ih h liquor traffic within lie ite border borden bon I Thi Ill federal t It I Is held c institutionally Interfere re with the Ihl ration t of ot laws law by ie ac e a Ii special tax Stamp to be paid t by br It ha an as a condition precedent I t the Ih of their duties r Yerkee Yerke ha his the claim Cubit f ft r th tb refund of ot taxes bv L b the stale state of or South Sout II Carolina under but lut hax hils ha rendered no opinion yet et While It In III true that the dispensary ytm m may I lit be a a 1 state anti and It Ita maintenance upheld ns us under the th police polk In all yet the l is III Inclined to the lie opinion that It II li not such uch a state for tor audi sud a function of ot tho the state government as will exempt It 11 from tax tar taxation allon |
