McCanless, Com'r v. Evans

Mr. Justice' Chambliss

delivered the opinion of the Court.

The Commissioner of Finance and Taxation appeals from a judgment of the circuit court of Hamilton County overruling a motion made by the commissioner to dismiss a petition for certiorari and supersedeas and granting the writs and reversing the finding and holding of the commissioner in this case involving the confiscation of certain whiskey.

On the night of October 25,1939, three inspectors from the Department of Finance and Taxation drove to the place of business of defendant-in-error, Julian Evans, and one of the officers entered and…