Bedford v. Sinclair

The over-all question presented by these two cases for review, and consolidated for disposition, has to do with the allocation of revenues arising from ad valorem levies, on malt, vinous and spirituous liquors. In case *178No. 15358, a county treasurer, perplexed as to his duty in relation to the allocation of such revenues, sought a declaratory judgment in the premises. The trial court there adjudged that section 2 (b) of the old age constitutional amendment (Article XXIV) operates upon all taxes on liquor, including ad valorem taxes, but that such provision “is not self-executing.” In case No.…