Asmer v. LIVINGSTON

Oxner, Justice.

Respondent, a retail liquor dealer in the City of Columbia, seeks an adjudication that under Section 65-1268 of the 1952 Code, he is entitled to a refund of $3,680.94, representing the amount of tax stamps affixed to certain aleo holic beverages in his place of business which, as the result of a fire, were either totally destroyed or so badly damaged as to be unfit for sale. The Tax Commission, appellant here, demurred to the complaint upon the ground that a refund under the Code section mentioned can only be made to the holder of a valid wholesaler’s license. The Court below…