Commonwealth v. H. E. Pogue Distillery Co.

Opinion op the Court by

Stanley, Commissioner—

Reversing.

The appeal is from a judgment directing the officers of the State to refund $1,000, with interest, to the appellee, H. E. Pogue Distillery Company, paid as a license or permit fee for conducting the business of a distiller of intoxicating liquor for the permit year July 1, 1937 to June 30, 1938. Acts of 1938, Chapter 2, Section 18, Section 2554b-114, April, 1939, Supplement to the Statutes. Payment had been required as a condition to the issuance by the Department of Revenue of a permit to distill liquor for the following year. It was…