Page:Federal Reporter, 1st Series, Volume 8.djvu/522

 508 FEDKBAL BEFOBTER. �it is to sell or offer for sale manufactured tobacco," (Kev. St. § 3244,) is a point open to considerable doubt. At first I was strongly iuclined to the opinion that it was not. Such appears to have beea the rul- ing of the internai revenue departaient, judging from a letter of the commissioner to the collector at Savannah. 24 Int. Eev. fiecord, 113. �In conetruing doubtfal cases of this kind the possible consequences to the government and to individuals oughfc to be borne in miud. The law being one for the raising of revenue, it ought to be construed liberally in favor of the government ; and dealers who carry ou the business and pay the proper special tax, ought to be protected, as far as possible, from the competition of those who, paying no tax, en- croach upon their trade. While it qiay be a very con veulent arrange- ment for the employers of labor, whether farmers, lumbermen, or manufacturers, to supply their hands with liquor and tobacco in lieu of money, and charge the cost of the same upon their pay-rolls, it will readily be seen that if this power be given to farmers aud lum- bermen employing a number of laborers, the same prineiple would apply to railway and manufacturing corporations, employing hun- dreds and even thousands, and the business of licensed dealers, who would otherwise supply tobacco to these men, be seriously injured, �Upon the whole, I am disposed to hold that men who habitually deal out to their employes manufactured tobacco, even for their own accommodation, and at cost price, are subject to the special tax; and that upon the state of facts presented by this record the defendant might properly be convicted. �I understand a similar ruling to have been made by Judge Brooks, of the eastern district of North Carolina ; and I am also authorized to say that the circuit judge concurs in this opinion. ��� �