Austin v. Shelton

This case involves the liability of complainant for a privilege tax imposed upon liquor dealers by tbe general revenue law, chapter 479, Acts 1909.

The provision of this statute imposing this tax, and defining who are liquor dealers, is as follows:

“Sec. 4. Be it further enacted, that each vocation, occupation, and business hereinafter named in this section is hereby declared to be a privilege, and the rate of taxation of such privilege shall be as hereinafter fixed, which privilege tax shall be paid to the county court clerk as provided by law for the collection of revenue. . . .

“Liquor…