Young's Market Co. v. State Board of Equalization

Plaintiffs bring this suit both on their own behalf and also for the benefit of all others similarly situated, to enjoin the enforcement of certain provisions of a statute recently enacted by the Legislature of the State of California, and known as the “Alcoholic Beverage Control Act” (St. Cal. 1935, c. 330).

The provisions here under attack impose a “beer importer’s” license tax of $500 per year, define an “importer” as “every person who, in the case of alcoholic beverages brought into this State from outside of this State, is the first in possession thereof in this State after the ict of…