Wilson v. State

Upon the trial of one under an accusation charging him with the possession of non-tax-paid whisky, the burden is upon the State to establish that the whisky found in the possession of the defendant is not tax-paid (Ivey v. State, 84 Ga. App. 72 (3), 65 S. E. 2d 282); and where from the evidence adduced upon the trial it nowhere appears that the *44whisky was not tax-paid, a verdict finding the accused guilty of possessing non-tax-paid whisky is contrary to the law and the evidence and cannot be allowed to stand. The trial court consequently erred in denying the motion for a new trial, based on…