Rode v. Phelps
Michigan Supreme Court
Mandamus.' Relator applied for mandamus to compel the respondent to receive the tax of $300 provided for by the liquor law of 1887, and issue a receipt therefor, on the ground that the law of 1889 was unconstitutional. The facts are stated in the opinion.
1Opinion of the CourtMorse, J.
This case involves the constitutionality of Act No. 213, Laws of 1889, known as the “New Liquor Tax Law.”
Under the liquor tax law of 1887, the annual tax upon “the business of selling only brewed or malt liquors at wholesale or retail” was $300. Laws of 1887, p. 446. The law of 1889 fixes the tax “upon the business of selling malt, brewed, fermented, or vinous liquors at wholesale, and not at retail,” at $500, and “upon the business of selling spirituous, intoxicating, malt, brewed, fermented, or vinous liquors at retail, $500.” The act of 1889 differs from the law of 1887 in that it makes no…
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