United States Reports (Volume 215) (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1910. Excerpt: ... THE STATE OF NORTH DAKOTA EX REL. FLAHERTY v. HANSON, SHERIFF OF GRAND FORKS COUNTY. ERROR TO THE SUPREME COURT OF THE STATE OF NORTH DAKOTA. No. 47. Submitted November 29, 1909.--Decided January 17,1910. A State cannot place a burden on a lawful taxing power of the United States; nor can it place a burden upon the person paying a tax to the United States solely because of such payment and without reference to the doing by such person of any act within the State and subject to its regulating authority. A State cannot so exert its police power as to directly hamper or destroy a lawful authority of the United States. A state statute requiring the holder of a Federal liquor license to perform duties in conflict with the requirement of the Federal statute is an exercise of power repugnant to the Constitution and cannot be enforced; and so held as to chap. 189, General Laws of North Dakota, 1907, requiring the holder of such a license to file and publish a copy thereof. Qvuere, whether the payment to the United States of the special liquor tax and taking a receipt therefor creates a prima facie presumption that the person holding the receipt is engaged in the liquor business. 16 N. Dak. 347, reversed. The facts, which involve the constitutionality of a statute of North Dakota, are stated in the opinion. Mr. Edward Engerud, Mr. Daniel B. Holt, Mr. John S. Frame and Mr. George A. Bangs for plaintiff in error: The act complained of, chap. 189, Gen'l Laws, 1907, of North Dakota is not a regulation for sale of liquor and is not a proper exercise of the police power of the State. It relates only to the holders of Federal licenses. Even if such was the intent of the legislature, effect cannot be so given to it unless the language is plain and unambiguous. Courts cann...