Flaherty V Hanson, 215 U.S. 515 (1910)

ERROR TO THE SUPREME COURT

OF THE STATE OF NORTH DAKOTA

Syllabus

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 c. 189, General Laws of North Dakota, 1907, requiring the holder of such a license to file and publish a copy thereof.

Quaere 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.D. 347 reversed.

The facts, which involve the constitutionality of a statute of North Dakota, are stated in the opinion.