Craig v. Taylor

Opinion op the Court by

Judge Quin

— Affirming.

At its 1920 session the General Assembly of this state enacted a statute imposing a so-called license tax of fifty cents per gallon upon 'every person engaged in the business of manufacturing distilled spirits, and in the business of owning and storing such spirits in bonded warehouses in the state and in removing same therefrom for any purpose. (Acts 1920, chapter 13, p. 27.)

It is made the duty of the warehouseman to collect this tax, which, however, is not payable until the liquor is removed from bond or is transferred under bond out of the state.