267 F. 456 | E.D. Mo. | 1920
Complainant files his bill in equity, praying for a decree compelling defendant, as collector of the internal revenue for the First district of Missouri, to accept the internal revenue taxes on a certain barrel of whisky, owned by complainant, and now contained in a bonded warehouse of the United States, and to deliver this whisky to complainant. The whisky was bought by complainant in bond in the spring of 1917, and complainant avers he has ever since owned the same and now owns it. Complainant avers (and this, perforce the state of the pleadings, is admitted) that he desires to obtain this whisky and transport it to his residence for use by him in a way permitted by law; that is, for his own personal consumption as a beverage. To this end complainant has tendered to defendant in cash the amount of taxes due on this whisky and has demanded from defendant the possession thereof, which defendant has refused.
Defendant has filed his motion to dismiss complainant’s bill on the ground that no facts are stated therein which entitle complainant to-the relief for which he prays. As a part of these grounds for dismissal, I am met in limine with the contention that an action in equity will not lie, because complainant has an adequate remedy at law. This contention I put aside for the present, and 1 shall first discuss whether there exists a right in complainant, in either law or equity, to the relief he prays for. Should I reach a warranting conclusion as to complainant’s right, I shall then consider his remedy.
Complainant insists: (a) That ilie whisky in question is property in the same sense that a house or a horse is property; that his property rights therein are therefore as full and complete with reference to whisky as they are with reference to any other sort of personal property : (b) that the refusal to allow him to use this whisky in a way not forbidden by law is tantamount to confiscation, for that the right of property connotes the right of possession, and the right of use in any manner which the law does not forbid; and (c) that any law which restricts the broad property right of complainant is void, because in conflict with the Fifth Amendment to the Constitution of the United States, for that it takes away, or confiscates, the property of defendant.
“No person shall on or after the date when the Eighteenth Amendment of the Constitution of the United States goes into effect, manufacture, sell, barter, transport, import, export, deliver, furnish or possess any intoxicating liquors except as authorized in this act, and all the provisions of this act shall be liberally construed to the end that the use of intoxicating liquor as a beverage may be prevented. Liquors for non-beverage purposes and wine for sacramental purposes may be manufactured, purchased, sold, bartered, transported, imported, exported, delivered, furnished and possessed, but only as herein provided.”
I think it is clear that the prohibition of the above statute against “transporting” intoxicating liquors would effectually prevent complainant from moving this whisky from the bonded warehouse to his residence for the purpose of there consuming it for beverage purposes. Neither does the act anywhere contain any provision authorizing transportation for such a purpose. But, on the contrary, transportation of such sort is made a criminal misdemeanor.
I need not consider whether -the defendant is or is not compellable to take the tax on this liquor. If it were for argument’s sake to be conceded that he is, this concession does not help complainant. Eor if complainant, having paid the tax, and having gotten the whisky into his constructive possession, yet could not transport it to his residence without violating, and thus becoming amenable to, the criminal provisions of the act, it is plain that equity ought not to afford relief. Certainly a court of equity ought not to become particeps criminis to an offense against the law. In short, equity will not aid defendant to do an act which will, when done, constitute a crime, and an act, therefore, which, when done, would be vain and useless.
Complainant ably urges the view that there is in the Volstead Act no express provision — no written letter of the law — forbidding the defendant from accepting the money due for taxes on his barrel of whisky and delivering the same to complainant. It seems fairly plain that complainant’s contention is, in the spirit, if not the letter of the law, too broad. If defendant delivered possession of this whisky to complainant at the door of the warehouse, the section I quote above forbids
It follows that, if a newer constitutional amendment in point of time of adoption permits, as the Eighteenth Amendment obviously docs, the passage of a law which forbids the transportation of whisky, a law which is well within the constitutional grant of power on this point is not unconstitutional, even though the effect of such a law may be to encroach upon the rights given by older provisions of the organic law, and theretofore deemed to be inalienable. I am of the opinion that the provision of section 3 of the Volstead Act, which forbids the transporting of liquor, prohibits as a matter of law the granting of the relief prayed for, and that such prohibition is constitutional.
Let the motion to dismiss be sustained.