[DOWNLOAD] "Lyng v. Michigan" by Supreme Court of the United States ~ eBook PDF Kindle ePub Free
eBook details
- Title: Lyng v. Michigan
- Author : Supreme Court of the United States
- Release Date : January 28, 1890
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
MR. CHIEF JUSTICE FULLER delivered the opinion of the court. Under the statute in question, which is entitled ""An act to provide for the taxation and regulation of the business of manufacturing, selling, keeping for slae, furnishing, giving or delivering spirituous or intoxicating liquors and malt, brewed or fermented liquors or vinous liquors in this State, and to repeal all acts or parts of acts inconsistent with the provisions of this act,"" an annual tax is levied ""upon the business of selling only brewed or malt liquors at wholesale or retail, or at wholesale and retail"" of three hundred dollars, and ""upon the business of manufacturing brewed or malt liquors for sale, sixty-five dollars per annum."" The manufacturer of malt or brewed liquors made outside of the State of Michigan cannot introduce them into the hands of consumers or retail dealers in that State, without becoming subject to this wholesale dealer's tax of three hundred dollars per annum in every township, village or city where he attempts to do this. The manufacturer in the State need only pay the manufacturer's tax of sixty-five dollars, and is then exempt from paying the tax imposed on the wholesale dealer.