Commonwealth v. Overholt Co., Inc.

Opinion by

Mr. Justice Maxey,

The question for decision is the constitutionality of the State Floor Tax on alcoholic liquors (Act of November 22, 1933, Special Session, P. L. 5, and the Amendment thereof of December 22, 1933, Special Session, P. L. 94). Section 3 of the Act provides: “A State floor tax is hereby imposed upon spirituous and vinous liquors lodged or stored in this Commonwealth at any time between the date this act becomes effective and the date the Twenty-first Amendment to the Constitution of the United States is ratified by conventions in at least three-fourths of the several…