Legal Opinion

Straub & Lohman v. Gordon

Supreme Court of Arkansas

Decided December 15, 1872PublishedCited by 30 opinions

APPEAL FROM PHILLIPS CIRCUIT COURT. IIon. M. L. ¡Stephen,son, Circuit Judge. Upon the several propositions involved, I beg leave to refer to tlio cases following : Moore vs. 'Trustees, 4 Bush 406; 9 Dana, 516; 18 B. Monroe 15; 20 La. 585; 46 III. 392; 11 Wi*. 35; 18 111, 554; 3 Ohio (State 11) 1; 37 Maine (2'Death) 156; 4 Texas 137; 9 Id. 369; 3 Sneed (Tenn) 120; Glad. 38; 9 Minn. 273; 12 La., 343; Id. 344; 13 Ark., 752 et scq.

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APPEAL FROM PHILLIPS CIRCUIT COURT. IIon. M. L. ¡Stephen,son, Circuit Judge. Upon the several propositions involved, I beg leave to refer to tlio cases following : Moore vs. 'Trustees, 4 Bush 406; 9 Dana, 516; 18 B. Monroe 15; 20 La. 585; 46 III. 392; 11 Wi*. 35; 18 111, 554; 3 Ohio (State 11) 1; 37 Maine (2'Death) 156; 4 Texas 137; 9 Id. 369; 3 Sneed (Tenn) 120; Glad. 38; 9 Minn. 273; 12 La., 343; Id. 344; 13 Ark., 752 et scq. This tax is condemned by all law, and the injunction should have been granted.

1Opinion of the Court

English, Special J.

The bill alleged, in substance, that Straub & Lohman, the appellants, were merchants of Helena, doing- a general grocery and produce business, and as part of their merchandise, they kept and sold spirituous liquors, but in quantities not less than one quart. That they were what were known as wholesale liquor merchants, licensed, as such, under the laws of the United States, and kept ardent spirits for sale generally to their customers ; that by section 154 oan Act of the General Assembly, regulating the assessment and collection of revenue of the State, approved March 25,…

2Cited by30 opinions

  1. Gipson v. IngramSupreme Court of Arkansas · 1949
  2. Peugh v. OligerSupreme Court of Arkansas · 1961
  3. Sims v. AhrensSupreme Court of Arkansas · 1925
  4. Hickenbottom v. McCain, Comm'r of LaborSupreme Court of Arkansas · 1944
  5. Baratti v. Koser Gin CompanySupreme Court of Arkansas · 1944

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