McCarroll, Commr. v. the S.W. Distilled Products

Appellee is engaged in the business of buying and selling* of rectified distilled spirits, a portion of which it rectifies itself under two permits so to do, one at its "West Memphis, Arkansas, plant and the other at its Sulphur Springs, Arkansas, plant. On June 9, 1939, appellant, acting on the advice of the attorney general, issued the following regulation: “(6) No Rectifier may sell liquor received into this state unless such liquors have been rectified, blended or mixed by said rectifier, and unless a five cent tax has been paid thereon in accordance with paragraph 4.” Appellee brought…