Shuman v. State

Under the act of 1938 (Ga. L. 1937-38, Ex. Sess. p. 103 et seq.) known as the “Revenue Tax Act to Legalize and Control Alcoholic Beverages and Liquors,” embodied in the Annotated Supplement to the Code as Chapter 58-10, the license and tax provided for and levied by the State on the manufacture, sale and distribution of alcohol or distilled spirits “is authorized only in those counties in which a majority . . vote in favor of taxing and controlling alcoholic beverages and liquors.” Under said law alcoholic liquor can only be manufactured, sold and distributed in certain counties, to wit those…