Carson v. State
Alabama Court of Appeals
Appeal from Anniston City Court. Heard before Hon. Thomas W. Coleman, Jr. Lee Carson was convicted of violating the prohibition law, and he appeals. The payment of the internal revenue tax did not authorize the conviction of the defendant. — Green v. The State, 68 Ala. 541; 12 Cyc. 594; 6 Ene. P. & P. 628. The defendant admitted having procured the internal revenue license and stamp tax covering a part of the period covered by the indictment.
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Appeal from Anniston City Court. Heard before Hon. Thomas W. Coleman, Jr. Lee Carson was convicted of violating the prohibition law, and he appeals. The payment of the internal revenue tax did not authorize the conviction of the defendant. — Green v. The State, 68 Ala. 541; 12 Cyc. 594; 6 Ene. P. & P. 628. The defendant admitted having procured the internal revenue license and stamp tax covering a part of the period covered by the indictment. This made out a prima facie case, and the question was properly submitted to. the jury to determine the guilt or innocence of defendant.
1Opinion of the Court
WALKER, P. J. —
As the defendant admitted that he paid the United States internal revenue' retail liquor dealer’s tax for a part of the period covered by the indictment, and as the statute (Acts Ala. Sp. Sess. 1909, *178pp. 63, 84, § 22%) makes suck payment “prima facie evidence that the party paying the same, or to ivkom it was issued, had sold, or offered for sale, the liquors for which, or for the privilege of selling which, said special tax had been paid,” the claim that there was an absence of any evidence tending to support either of the charges contained in the indictment cannot be…
2Cited by1 opinion
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