Atlantic Pharmacal Co. v. Commissioner of Corporations & Taxation

This is a suit in equity to enjoin the collection of an excise tax on the sale of' alcoholic beverages alleged to be due to the Commonwealth from the plaintiff as a licensee. The allegations of the bill in substance are these: The plaintiff is a corporation engaged and licensed as a wholesale dealer in buying and selling alcoholic beverages. As required by G. L. c. 138, § 21 (as it appears in St. 1933, c. 376, § 2), the plaintiff filed its excise tax returns for January to June, inclusive, 1934, and has paid the excise taxes for those months on its sales within the Commonwealth on the basis…