45 Pa. Super. 110 | Pa. Super. Ct. | 1911
Opinion by
The appellant company was granted a distiller’s license, at February sessions, 1907, of the court of quarter sessions of Westmoreland county, for a distillery located in the borough of New Kensington and, being a new applicant, paid a license fee of $1,000. During the year it operated under this license it distilled 671 barrels of whiskey and at February sessions, 1908, was granted a license for the following year, for which it paid a license fee of $1,000, based upon the amount manufactured. The distilling company presented, at February sessions 1909, a petition for a license for the ensuing year, which petition was accompanied by an affidavit as to the amount of liquor distilled during the preceding year, as required by sec. 1 of the act of July 30, 1897. This affidavit stated that no liquor had been manufactured at the distillery during the preceding year, and that statement is conceded to be true. The court below made án order granting the license prayed for, but being of opinion that, be
The question involves the construction of the Act of July 30, 1897, P. L. 464, entitled: “An act to provide revenue and regulate the sale of malt, brewed, vinous and spirituous liquors .... by requiring and authorizing licenses to be taken out by brewers, distillers, &c.” The first section of this statute fixes the amount to be paid for a license by distillers and, for this purpose, adopts a general system of classification based upon the amount manufactured at the distillery during the preceding year, in case the distillery has been licensed during that year. When a distillery is licensed through a continuous number of years, the only means provided by this statute, for fixing the license fee, when the distiller holds a license for the year which is about to expire and seeks to obtain a license for the following year, is to ascertain the amount of liquor which has been manufactured by the distillery during the year preceding the new application and, upon that alone, basing the charge to be made for the license for the year ensuing. The primary purpose of the statute was to make the amount of the license fee,for any year dependent upon the amount manufactured at a distillery
The order of the court below is modified, as to the amount of the license fee required to be paid, which is ■now fixed at $100.