Ambrosini v. United States

Citations

• 187 U.S. 1
• 23 S. Ct. 1
• 47 L. Ed. 49
• 1902 U.S. LEXIS 862
• 3 A.F.T.R. (P-H) 2732

Syllabus

<p>Sections 6 and 7 of the War Revenue Act of 1898', 30 Stat. 448, c. 448, provided for certain -stamp taxes on bonds, and other instruments enumerated in Schedule A of the act, but section 17 of the same act exempted “all bonds, debentures, or certificates of indebtedness issued by the officers of the United States Government, or by the officers of any State, county, town, municipal corporation, or other corporation exercising the taxing power.”</p> <p>The “ dramshop act” of Illinois and the Revised Oode of Chicago provided for the.giving of bonds by all applicants to whom licenses were granted to sell liquor in the city of Chicago. Ambrosini gave two such bonds as required by the state statute but failed to affix thereto United States revenue stamps, .and was indicted for an offence under the War Revenue Act, tried, found guilty and sentenced to pay a fine after a motion to quash the indictment- had been overruled. Held error and that the indictment should have been, quashed.</p> <p>The General Assembly of Illinois in enacting the dramshop act legislated “ against the evils arising from the sale of intoxicating liquors ” not by prohibiting, but by regulating, the traffic, and such legislation was in exercise of the police power which is reserved to'the States free from any Federal restriction material in. this action.</p> <p>Such legislation (and ordinances of the city of Chicago) recpiH’ed bonds to ' be given by applicants as prerequisites to the issue of licenses permitting' ' sales, and the granting of the license was a strictly governmental function and the giving of the bonds was a jjart of the same transaction, and to tax either would he to impair the efficiency of state and municipal action; this case, therefore, falls within the general principle that as the means and ¡instrumentalities employed by the General Government to carry into operation the powers granted to it are exempt from taxation by the States, so are those of the States exempt from taxation