Smith v. State

This case presents for decision here but one question, viz.: Did a brewing company, by making to the State, in 1897, a single payment of $200, acquire, so far as related to the tax imposed upon “brewing companies” by the 23d paragraph of the 2d section of the general tax act for 1897 and 1898, approved December 24, 1896, the right to establish in a county other than that in which its plant was located an agency for the sale of its product and engage thereat, during the year 1897, in selling beer of its own manufacture? We have reached the conclusion that this question should be answered in…