Maloney Davidson Co. v. Martin

Opinion op the Court by

Morris, Commissioner

Reversing.

Suit was instituted by appellant against appellees, Commissioner of Revenue, and other officers of the State, all having to do with the administration and enforcement of the laws relative to the taxing of alcoholic beverages and control of the traffic.

The suit was in the form of a declaratory proceeding, as is authorized by Section 639a-l et seq. of the Civil Code of Practice.(1) The court below was asked to declare that:

“Plaintiff is not required to purchase the stamps or pay the tax attempted to be required "by the provisions of the Act,…