Gooderham & Worts, Ltd. v. Collins

The plaintiff, Gooderham & Worts, Ltd., appeals from a judgment for defendants in an action to recover the sum of $1,075.30 theretofore paid under protest to the state as excise taxes on nineteen separate sales of alcoholic beverages.

The sales were made by plaintiff during the years 1936 and 1937; and the taxes were collected by the State Board of Equalization under the authority of the 1935 Alcoholic Beverage Control Act (Stats. 1935, p. 1123, Deering’s Gen. Laws, 1935, Act 3796.) Section 24 of the act provided: “An excise tax is hereby imposed upon all distilled spirits sold in this State .…