47 Ga. App. 709 | Ga. Ct. App. | 1933
W. J. Cochran was convicted in the mayor’s court of the Town of Pitts on the charge of violating an ordinance providing that “all persons . . engaging in, or carrying on, in the Town of Pitts, Georgia; any business, occupation, or vocation herein specified shall pay license tax therefor as follows: ‘gasoline, kerosene oil, motor oil, or petroleum products, either or all, each dealer in, wholesale — $25.00. Gasoline and oil, each dealer in, either or both, retail — $35.00.’ ” A petition for certiorari was presented to the judge of the superior court of Wilcox county, and to his refusal to sanction it exception was taken. The evidence set out in the petition for certiorari discloses that the defendant (an
Plaintiff in error insists that three sales do not malee the seller a wholesaler within the meaning of the statute; citing Jackson v. U. S., 26 Fed. Cas. 556, where it was said that “Selling an occasional drink out of a bottle is not carrying on the business of a retail liquor dealer.” Three sales in one month by a gas-truck to a filling-station, which retails the product, is sufficient to constitute the seller a wholesaler. No doubt the retail liquor dealer above referred to was selling in the days of the barroom. The courts of this State have in recent years held a seller by the glass from a bottle to be “a walking blind tiger,” or retail dealer in whisky. The act of 1896 (Ga. L. 1896, p. 36, Civil Code, § 868) does not apply to the facts in the present case. The court did not err in refusing to sanction the certiorari.
Judgment affirmed.