Hinson v. Lott
Supreme Court of the United States
The case was this: With the same provisions of the Constitution as are quoted in the last case in force {supra, p. 128) the State of Alabama passed a statute, approved"-February 22d, 1866, which, by its 13th section, enapted: “ Before it shall be lawful for any dealer or dealers in spirituous liquors to offer any such liquors for sale within the limits of chis State, such dealer or dealers introducing any such liquors into the State for sale shall first pay the tax-collector…
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The case was this: With the same provisions of the Constitution as are quoted in the last case in force {supra, p. 128) the State of Alabama passed a statute, approved"-February 22d, 1866, which, by its 13th section, enapted: “ Before it shall be lawful for any dealer or dealers in spirituous liquors to offer any such liquors for sale within the limits of chis State, such dealer or dealers introducing any such liquors into the State for sale shall first pay the tax-collector of the county into which such liquors are introduced, a tax of fifty cents per-gallon upon each and every gallon…
1Opinion of the CourtJustice Miller
In the argument of this case no reference has been made to any other section than the 13th of the statute in question.
If this section stood alone in the legislation of Alabama on the subject of taxing liquors, the effect of it would be that all such liquors brought into the State from other States and offered for sale, whether in the original casks by which they came into the State or by retail in smaller quantities, would be subject to a heavy tax, while the same class of liquors manufactured in the State would escape the tax. It is obvious that the right to impose any such discriminating…
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