East Tennessee Brewing Co. v. Currier

The complainant brewing company was engaged in the manufacture and sale of beer during the two years from November 30, 1907, to November 30, 1909. For this period it paid the brewer’s license taxes, required by the revenue acts of 1907 and 1909, to the State and county. Chapter 547, Acts of 1907; chapter 479, Acts of 1909.

We find, however, from the proof in this case, which we have orally discussed, that during said period, com*539plainant sold beer to others than dealers, and otherwise than in original packages of five gallons each.

In both of the revenue acts just cited, fixing the liquor…