Wardall v. State

Plaintiffs in these consolidated cases are licensed by the Board of Equalization (hereinafter referred to as board) as wholesalers and importers of distilled spirits pursuant to the Alcoholic Beverage Control Act (Stats. 1935, p. 1123; Deering’s Gen. Laws, 1935 Supp., Act 3796), and the issue is whether the board-may make a deficiency tax assessment and levy after having previously levied an assessment for the same period.

In the Cavagnaro case, from a report by the board’s auditors after an audit of Cavagnaro’s records, a tax of $647.31 was levied for the period July 1, 1935, to December 31,…