State Tax Commission v. Hughes Drug Co.

Opinion of the Court by

Judge Rees

— Reversing.

The two above styled appeals involve the same question and were heard together below, and, a motion having been sustained to hear them together in this court, they will be disposed of in one opinion.

The question involved is the validity of chapter 165 of the 1926 Acts of the General Assembly, which is an act imposing an excise or license tax of 50c on each pint sold at retail in this state of all distilled spirits known as whiskey, brandy, gin, rum and other species of double stamped spirits, and requiring each individual, association, partnership,…