Allen v. State

1. The possession of an internal revenue special-tax receipt

for the retail or wholesale selling of spirituous, malt, or intoxicating liquors is, by the terms of the statute, only prima facie evidence of the guilt of one on trial for the unlawful sale of such liquors.

2. In the present case the inference of guilt, arising from the possession of such an internal revenue special-tax receipt, was completely rebutted by the uneontradicted testimony of.the only witness in the case, that the accused had not in fact sold any intoxicating liquors, and that he was induced by an internal revenue officer…