Historical Newspapers of South Carolina

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LIABLE FOR REVENUE TAX. Federal Supreme Court Decides That South Carolina Must Pay for Ev ery Dispensary-A Business Matter. The supreme court of the United States decided that the national gov ernment may properly tax the state liquor dispensaries of South Carolina. Ihe opinion was delivered by Justice Brewer in the case of -he State of South Carolina vs. the United States. This action was instituted by the state of South Carolina to recover $20,ooo paid to the revenue officers of the na tional government on account of the sale of liquors by the state and county dispensers under the dispensary law. The- state took the position :that as the dispensers sold liquor without profit, they should not 'be taxed by T the government, but the 'tax has been collected since 1893. This is said to have been the first case in which a state unites in one undertaking the exercise of its police power together with the prosecution of a commercial business. The court of claims dis missed the prosecution on the ground that the exercise of police power was 6but thinly disguised, holding that the real purpose was money making and this decision was affirmed. The contention on behalf of 'the state. was that as the United States s beyond the reach of state taxation, so is ithe state equally beyond the ceach of United States taxation; that neither the property nor the agencies A and instrumentalities used by the state for the transaction of its busi ness can be subjected to any burden of taxation by the United States. Tn : support of the proceeding by the na tional authorities, it was urged that /while this may be true - as to any strictly governmental functions, yet w.when the state engages in what was looked upon at the time of the adop tion of tle constitution as a private business, the individuals acting for he state in the transactions of that 'business become amenable to the tax ing powers of the United States. The court sustains the latter contention. Admitting that the delicate* ques ?tion of preserving the even balance between the national government and state government was involveddin the case Justice Brewer laid down the ~"general proposition that there is no >~ onstitutional limitation on the pow er of the general government to col Slect license taxes. "Looking at the. -t on'stitution in the light *of the con ions surrouinding at the time of its adoption, it is obvious," he said, "that the framers in granting the' full pow er over license taxes 'to the national governmen$ft meant that the power Sshould be complete and never thought 'that the states by extending 'their functions could practically destroy it. ' Ihe framers of the constitution ~, ere not anticipating -that a state would attempt to monopolize any bus - ness he.retofore carried on tby indi 'viduals." "Further, it may be 'noticed that the tax i.s not imposed on any property Sbelonging-to the state, but is a charge on a business before any profits are Srealized therefrom." Quoting various decisions he, de 'ducted the following general conclu . sion: "These decisions, while not ~>controlling the question 'before us. in 'dicate .that the thought has been that the exemption of state agencies and inst,rum'entalities 'from national taxa - tion is limited .to those which are of a Sstrictly governmental character, and Sdoes not extend to those which are used by the state in the carrying on Sof an ordinary private business." The opinion dwelt at length upon the pos Ssible consequences of conceding the -;position of South Carolina in 'the con troves as follows: 'illhe right of South Carolina to control the sale of liquor 'by the dis ~ pensary system has been sustained. ~~The profits from the business in -the year 19o1 were over half a million of dollars. Mingling the thought of1 Profit with the necessity of regula tion may induce the state to take pos session in like manner, of to'bacco, oleomargarine and all other objects of internal revenue tax. If one state finds it thus profitable other strates <may follow and the whole body of in ternal revenue tax be thus stricken down. "More than .this, there is a large and growing movement in the country in favor of the acquisition and man agementc by the puvblic of what are +temed pubic utilities, including not merely therein the )upply of gas ar water, but also the entire railro system. Would the state by takir into possession these public utiliti< lose its republican form of gover ment? "We may go even a step furthe There are some insisting that the sta, shall become the owner of all prope ty and the minager of all busines Of course this is an extreme view, bi its advocates are earnestly. conteni ing that thereby the best interests i all citizens will be subserved. If th change should be made in any stat how much would Th-at state contribu to the revenue of 'the nation? If th extreme action is not to ge count( among the! probabilities, consiaer tI result of one much less so. Suppo a state assumes under its police pow -the control of all those matters su, ject to the internal revenue tax at also engages in the business of ir porting all foreign goods. The san argument, which would exempt tl sale by a state of liquor, tobacco, et, fiom a licen-se .tax, would exempt t1 importation of' merchandise by state from import duty. While ti state might not prohibit importatior as it can the sale of liquor, by priva individuals, yet paying no import 'du it could, undersell all individuals ai so monopolize the importation -ai sale of foreign goods. "Obviously, if the power of t] state is carried to the extent sugges ed and at the same time relieved fro all federal taxation, the national go ernment would be largly crippled its revenues. Indeed, if all the stat should concur in exercising the powers to -the full extent it would 1 almost impossible for the nation i collect 'any revenues. In otheriwor< in this indirect way it would be wit] in the competency of the states 1 practically -destroy the efficiency the national government." Justices White, Peckham and M Kenna dissented. He Saw Double. San Francisco Argonaut. A Scotch minister and his servar who were coming home from a wel ding, began to consider the state inl which their p.otations at the weddir feast had left them. ":Sandy," said '. minister, "just stop a minute here ti I go ahead. Maybe I don't walk vel steady and .the good wife might r mark something not just right." He walked ahead,.of the servanft f< a short distance, and then aske "How is it? I am walking straight' "Oh, ay," answered Sandy; thickl "ye'rd a' recht-but who's that who with you?" IMPORTANT NOTICE-If m tomers want to get the balance < their winter shoes at 'old prices the had better come as early as possib as I am having to pay from ten to fi teen per cent advance on all I bu now and I have marked nothing u that I bought at old prices. ..A. C. Jones. NOTICE OF FINAL SETTLI MENT AND DISCHARGE. N'otice is hereby given that the ux dersigned will make a final settlemex as Executor on the estate of Mini Titus, deceased, in the Probal Court for Newberry county on tt~ agth day of December, 1905, at I o'clock a. m. All persons holdin claims against the said estate wix present ' the same 'duly attested tb said date and all persons indebted t tihe 'said estate will make paymen-t. I Jno. B.. Morgan, ' . Executor. NOTICE. All persons having claims agains the estatce of James W. Derrick, d< ceased, will present the same duly al tested, to my attorneys, Messr: Hunt, Hun.t and Hunter, on or be fore the 15th of January, 19o6. Ella M. Derrick, - Administratrix of the estate of Ja! W. Derrick, deceased. ' NOTICE'TO CREDITORS. All persons holding claims agains the estate of Matilda Beacham, de ceased, must present the same, dul attested, to the undersigned executor on or 'before the first day of Januar3 196. And all persons indebted t said estate will make peyment by sai date. J. 0. Moore, WV. T. Gibson, on 't Read 's Unless Yoi S THOSE THAI 0. KLE1 PALACE OF t Know That We are I ers of High Prices. ROCK BOTT ie We don't depend on e . Quantity and Low: P ie tus and substantuates d lantic Ocean, Much less id g|| Your Interest is to QUESTIONS. i. Where do all Low Prices Originate 2. Where are you always treated wit s 3. Where are you given an honest, fa r 4. Where can you buy the most relia 5. Where is yourstrade most apprecia I 6. Where can you find the "Best for I N e( 11 ~Until w.e change t we have the gooc As a L20 lbs. Sugar for S20 lbs. good Rice 40 lbs. Arm & Ha 22 yds. good Chi ~22 yds. Standard In !'ese ?f?ur19deLi the hardest blow, we do it." Somt Smust have been i Ihave a few of the where to buy, as ~ all the rest Yours for 0.0K The Crowds, The buying pul This Adver i Like to Read th TRADE AT TNER'S BARGAINS he Champion Slash The Origiiators of DM PRICES Chin Music or Printed rices quoted "when yoi the fact That no one th in Greater Newberry Has the Cha trade where you can buy the "Best h cdnsideration and respect?......... ir and square deal at all times?........ ble Merchandise for your money?..... *ted?........................... Less?"........................ WHY? TRADING ). KLET1 ,.Is Like Finding in the Stni his advertisment a s an hand we offer Special Induceme only One Dollar. for only One Dolla miner Soda, Bulk, I cked Homespun Prints for only Or adies' Jacets, he: artments we strike They can't undt i even suggest th stolen. No! no!. re Almighty Dollars, a Aell as how to sell 1 business rou may Find on Eve lic. you will find at 0. ti1semnft Truth Prices! Quality, i buy" advertises is side of the At ace to Compete with us. 'for "Less" l ANSWERS.'' ... AT 0. KLETTNER'S. .....AT 0. KLETTNER'S. .....AT 0. KLETTNER'S. .....AT 0. KLETTNER'S. ... .. AT 0. KLETTNER'S. ... .AT O.'KLETTNER'S. AT NER'S. SMoney sets. r as long as for the cash: nt r. ~or only $1.00 f'or only $1.00 ie Dollar. wrstand "how at the goods st easy. We and we know for less than EER. ry Corner Klettner's