Smith v. Hansen

Suit was brought by several beer wholesalers in Wyoming against members of the Wyoming Liquor Commission and its director, Carl Harms, seeking to enjoin the collection of an additional four cents per gallon in excise taxes on malt liquors.

The provisions of Ch. 194, § 3(a), S.L. of Wyoming, 1963, purport to increase this tax from two cents per gallon to six cents per gallon. Plaintiffs claim the section is unconstitutional insofar as the increase in tax on malt liquors is concerned. The authority of the legislature to make an increase is not questioned, but procedures by which the increase was…