Ellison v. Doyal

Russell, Chief Justice.

1. Under the provisions of the beer-sales act approved March 23, 1935 (Ga. L. 1935, p. 73), the business of dealing in malt beverages is a privilege upon which is imposed a license or excise tax to be paid for the exercise of this privilege.

2. In . order to exercise the privilege of selling beer in a county at any place without the limits of a municipality, a license from the proper county authority is indispensable. The State Revenue Commission can take no action toward permitting the sale of beer by issuing a license therefor until the applicant for license has…