Elder v. State

1. Upon the trial of an indictment charging the illegal sale and possession of intoxicating liquor in a dry county, a certified copy from the records of the Internal Revenue Collector for the State of Georgia, showing that the defendant has paid a special U. S. tax as a wholesale liquor dealer for the year in question, is admissible as prima facie evidence of his guilt and puts the burden of proof on him. Huckebee v. State, 7 Ga. App. 677 (67 S. E. 837) ; Daniel v. State, 11 Ga. App. 799 (2) (76 S. E. 162); Heimer v. State, 16 Ga. App. 588 (5) (85 S. E. 821); Code, § 58-113.

[a) While section…