State v. Graham

30 Ohio N.P. (n.s.) 387, 1933 Ohio Misc. LEXIS 1764
CourtCity of Columbus Municipal Court
DecidedMay 27, 1933
StatusPublished

This text of 30 Ohio N.P. (n.s.) 387 (State v. Graham) is published on Counsel Stack Legal Research, covering City of Columbus Municipal Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State v. Graham, 30 Ohio N.P. (n.s.) 387, 1933 Ohio Misc. LEXIS 1764 (Ohio Super. Ct. 1933).

Opinion

Kime, J.

The defendant in this case is charged with the unlawful manufacture for sale of beer for beverage purposes without having paid the tax and without first obtaining the permit prescribed in Section 23 of an act entitled “An Act to Levy a Tax for the Purpose of Reimbursing the State for the Expense of Administering the Provisions of This Act and to Provide Revenues for the Support of the State and Sub-divisions thereof and to Regulate the Manufacture, Sale and Distribution of Beverages at Wholesale and Retail of Any Alcoholic Content Permitted by Law.” This act was passed on March 30, 1933, was approved on the same day and by virtue of its emergency clause became effective from and after its passage and approval by the Governor..

This act levies a tax on the sale or distribution in Ohio of beer at the rate of $1.00 a barrel of thirty-one (31) gallons, which tax is to be paid by the manufacturer, provides for a Commission which is empowered to grant and rescind licenses for the manufacture, distribution and sale of beer at wholesale' or retail. Various forms of permits are to be issued at varying fees dependent upon whether issued to a manufacturer, a wholesale distributor, the owner or operator of a retail store or to the owner or operator of a hotel, restaurant, club or amusement park.

For the purpose of the act, the term beer is defined as including, beer, lager beer, ale, stout and porter, and other brewed or fermented beverages containing one-half of 1% of alcohol, or more, by volume, but not more than 3.2% of alcohol by weight..

[389]*389Under Section 23 of the act, any person, firm or corporation violating any of the provisions of the law, or who “manufactures for sale, distribution or sells, without first obtaining a permit or who sells any beverage upon which the tax provided for by this act has not been paid, shall be guilty of a misdemeanor and upon conviction shall forfeit any permit granted to him, or it, by the Commission and shall be fined not less than One Hundred Dollars ($100.00) nor more than One Thousand Dollars ($1,000.00) or be imprisoned not less than thirty (30) days nor more than six (6) months or both.” There is a legislative declaration that each section and every part of each section, are to be independent and the holding of any section or part thereof to be void shall not affect any other section.

The court is directing attention to the last provision of the act for the purpose of showing an indication of legislative intent that the law shall not necessarily fall if part of it may be sustained, although the court recognizes that even such a declaration of legislative intent is not binding if the sections are actually inter-dependent and the dominant purpose is void. With this in mind, the demurrer might be disposed of, without a consideration of the constitutional objections urged by the defendant, on the ground that there is nothing in the federal or state constitution that would preclude the General Assembly from placing a tax upon the sale of the beverage. It will be noted that Section 6213-30 et seq. General Code effective shortly after the taking of the Eighteenth Amendment to the United States Constitution authorized the assessment of a tax notwithstanding the state and federal constitution have statutory prohibition enactments. This doctrine is based upon a generally recognized principle that the payment of the tax does not give a right to engage in the traffic of intoxicating liquors nor relieve one from criminal liability for so doing. It is purely a tax or an assessment upon the business and may be assessed whether that business is legal or illegal. As one of our courts has pointed out there is no inconsistency in taxing a traffic that has been rendered illegal and upon this aspect it is immaterial whether the illegality arises because the traffic is prohibited by ordinance, by statute or by constitution, See 274 U. S. 259; 272 U. S. 321; 25 Fed. (2) 788; 23 Ohio Juris. 117, 118; Krnich v. Mc-[390]*390Cleary, 103 Ohio St. 457; State v. Zangerle, 14 Ohio App. 99; 23 Ohio Juris, pp. 116, 117.

It must be borne in mind that the manifest design of the entire statute is to permit the sale of beverages containing not to exceed 3.2 per centum of alcohol by weight, and it is rather clear to the court that the licensing and the taxation are so interwoven and connected with the general scope of the whole statute as to make it doubtful if the General Assembly would have enacted the taxing provision in this language if the licensing features had been omitted ; although in view of the declaration of divisibility this doubt should probably be resolved in favor of sustaining the law even if the licensing feature were treated as invalid as sanctioning a violation of the Prohibition Amendment. Corp. Com. v. Champlain Refining Co., 286 U. S. 210.

As the licensing feature is held to be valid, it is unnecessary to consider -this question, and the court will now discuss the particulars in which the act is said to be obnoxious to the federal and state constitutions.

The first point urged is that the enactment violates Section 1 of the Eighteenth Amendment to the Constitution of the United States. Counsel does not quote the entire amendment which reads as follows:

“Section 1. After one year from the ratification of this article the manufacture, sale, or transportation of intoxicating liquors within, the importation thereto into, or the exportation thereof from the United States and all territory subject to the jurisdiction thereof for beverage purposes is hereby prohibited.

“Section 2. The Congress and the several states shall have concurrent power to enforce this article by appropriate legislation.”

The significance of the italicized language cannot be overlooked. Section 1 is not self-executing. Legislation by Congress or the states is essential to carry into effect prohibition against the manufacture and sale of intoxicating liquors. Suppose that there were no legislation, the result would be that there would be no way of enforcing prohibition.

In United States v. Butler Hotel Co., 32 Fed. (2d) 324, it is said:

[391]*391“The purpose of the Eighteenth Amendment is to prevent the use of intoxicating liquor as a beverage. It is not self-executing, but is given vitality by the national prohibition act.”

It will be observed that Section 2 does not say that Congress is required to enforce the Amendment but on the contrary gives Congress the power to enforce the article by appropriate legislation, and this power, of course, must be to define what are intoxicating liquors — that is, what is intoxicating in fact and according to common usage. The expression “intoxicating liquors” is a relative term. The influence of alcohol varies with age, health, general habits and the condition of the stomach at the time the beverage is drunk. One of the medical authorities of New York has said that the “intoxicating effect of liquor is the best all round guessing game of all time”: Hamlin on Intoxication. See: Conn. Bar Journal, p. 294-296.

Courts have found great difficulty in defining the meaning of this term and often leave it to the jury: Texarcana v. Frazier, 43 Texas Civ. App. 48-53; Midland etc. Rwy. Co.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Gundling v. Chicago
177 U.S. 183 (Supreme Court, 1900)
Tyler v. Judges of the Court of Registration
179 U.S. 405 (Supreme Court, 1900)
Capital City Dairy Co. v. Ohio
183 U.S. 238 (Supreme Court, 1902)
Otis v. Parker
187 U.S. 606 (Supreme Court, 1903)
Missouri, Kansas & Texas Railway Co. v. May
194 U.S. 267 (Supreme Court, 1904)
Noble State Bank v. Haskell
219 U.S. 104 (Supreme Court, 1911)
Purity Extract & Tonic Co. v. Lynch
226 U.S. 192 (Supreme Court, 1912)
Jacob Ruppert v. Caffey
251 U.S. 264 (Supreme Court, 1920)
National Prohibition Cases
253 U.S. 350 (Supreme Court, 1920)
Vigliotti v. Pennsylvania
258 U.S. 403 (Supreme Court, 1922)
Hill v. Wallace
259 U.S. 44 (Supreme Court, 1922)
Dorchy v. Kansas
264 U.S. 286 (Supreme Court, 1924)
James Everard's Breweries v. Day
265 U.S. 545 (Supreme Court, 1924)
United States v. One Ford Coupe Automobile
272 U.S. 321 (Supreme Court, 1926)
Lambert v. Yellowley
272 U.S. 581 (Supreme Court, 1926)
United States v. Sullivan
274 U.S. 259 (Supreme Court, 1927)
Williams v. Standard Oil Co. of La.
278 U.S. 235 (Supreme Court, 1929)
Standard Oil Co. v. City of Marysville
279 U.S. 582 (Supreme Court, 1929)

Cite This Page — Counsel Stack

Bluebook (online)
30 Ohio N.P. (n.s.) 387, 1933 Ohio Misc. LEXIS 1764, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-v-graham-ohmunictcolumbu-1933.