State ex rel. Guilbert v. Kauffman
Ohio Supreme Court
Mandamus. The petition is as follows: “The relator is the duly elected, qualified and acting Auditor of State of the State of Ohio. The 'defendant, Thomas J. Kauffman, is the duly elected, qualified and acting Auditor of Montgomery County, Ohio.
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Mandamus. The petition is as follows: “The relator is the duly elected, qualified and acting Auditor of State of the State of Ohio. The 'defendant, Thomas J. Kauffman, is the duly elected, qualified and acting Auditor of Montgomery County, Ohio. “The relator represents that Clarence W. Brimkle and Leroy L. Reading are engaged as partners, under the firm name of Brinlde & Reading, in the sale of a malt liquor or beverage, commonly known as “Bishop’s Beer,” at No. 134 Bast Fourth street, in the city of Dayton, Montgomery county, Ohio, which malt liquor or beverage contains less than two per…
1Opinion of the Court
By the COURT.
BurKet, C. J., Spear, Davis, Si-iaucK, Prioe and Crew, JJ-, concur.
Section 4364-9, Kevised Statutes, imposed a tax on the business of trafficking in any intoxicating liquors, and also on the business of trafficking in spirituous, vinous or malt liquors. The generic term “malt liquors” includes both non-intoxicating and intoxicating malt liquors. The statute was declared to be constitutional in Adler v. Whitbeck, 44 Ohio St., 539, and in Anderson v. Brewster, 44 Ohio St., 576, 581. Tire petition therefore states facts sufficient to warrant the relief prayed for, and the demurrer…
2Cited by13 opinions
- In Re SpeerIdaho Supreme Court · 1933
- State v. HemrichWashington Supreme Court · 1916
- Jacob Hoffmann Brewing Co. v. McElligottDistrict Court, S.D. New York · 1919
- City of Chicago v. MurphyIllinois Supreme Court · 1924
- Commonwealth v. GoodwinSupreme Court of Virginia · 1909
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