Oregon Liquor Control Commission v. Anderson Food Markets, Inc.

The Oregon Liquor Control Commission brought this action pursuant to chapter 46, Laws 1933, Second Special Session, generally referred to as the Liquor Control Act, to enforce payment of a tax on malt syrups alleged to have been imported into this state and sold by the defendant without the payment of a tax as required by said act. This act has since been amended by chapter 427, Laws 1935, and chapter 447, Laws 1937, but the questions involved here are not affected by either of said amendments. The title of the act as originally enacted is, in part, as follows:

“An Act imposing a privilege tax…