Sauers Wholesale Co. v. Collins

This action was brought by Sauers Wholesale Co. to recover deficiency excise taxes collected by the State Board of Equalization under the Alcoholic Beverage Control Act. (Stats. 1935, p. 1123, ch. 330; Deering’s Gen. Laws, 1937, Act 3796.) The plaintiff during the period July 1, 1935, to June 30, 1937, was a duly licensed distilled spirits rectifier and distributor engaged in business in California, and, as such, for the two-year period above-mentioned paid to the state large snms of money under the tax statute here involved. Some time after July 1, 1937, the auditors of the board made an…