midpage

State ex rel. Guilbert v. KauffmanState ex rel. Guilbert v. Kauffman

Ohio Supreme Court
Jun 25, 1903
Reporters:
, , , ,
Before:
Burket

By the COURT.

BurKet, C. J., Spear, Davis, Si-iaucK, Prioe and ‍‌‌​​‌​‌‌​‌‌​‌‌‌​​​‌​‌​‌‌‌​‌​​‌​​​‌​‌‌‌​​‌‌‌​​‌​‌​‌‌‌‌​‌‌‌​‌​​‌​​‌​‌​​​​​‌​​​​​​​​​​‌‌‌‌​‌‌‌​​​​​‍Crew, JJ-, concur.

Section 4364-9, Kevised Statutes, imposed a tax on the business of trafficking in any intoxicating liquors, and also on the ‍‌‌​​‌​‌‌​‌‌​‌‌‌​​​‌​‌​‌‌‌​‌​​‌​​​‌​‌‌‌​​‌‌‌​​‌​‌​‌‌‌‌​‌‌‌​‌​​‌​​‌​‌​​​​​‌​​​​​​​​​​‌‌‌‌​‌‌‌​​​​​‍business of trafficking in spirituous, vinous or malt liquors. The generic term “malt liquors” includes both non-intoxicating and intoxicating malt ‍‌‌​​‌​‌‌​‌‌​‌‌‌​​​‌​‌​‌‌‌​‌​​‌​​​‌​‌‌‌​​‌‌‌​​‌​‌​‌‌‌‌​‌‌‌​‌​​‌​​‌​‌​​​​​‌​​​​​​​​​​‌‌‌‌​‌‌‌​​​​​‍liquors. The statute was declared to be constitutional in Adler v. Whitbeck, 44 Ohio St., 539, and in Anderson v. Brewster, 44 Ohio St., 576, ‍‌‌​​‌​‌‌​‌‌​‌‌‌​​​‌​‌​‌‌‌​‌​​‌​​​‌​‌‌‌​​‌‌‌​​‌​‌​‌‌‌‌​‌‌‌​‌​​‌​​‌​‌​​​​​‌​​​​​​​​​​‌‌‌‌​‌‌‌​​​​​‍581. Tire petition therefore states facts sufficient to warrant the relief prayed for, and the demurrer is overruled and a ‍‌‌​​‌​‌‌​‌‌​‌‌‌​​​‌​‌​‌‌‌​‌​​‌​​​‌​‌‌‌​​‌‌‌​​‌​‌​‌‌‌‌​‌‌‌​‌​​‌​​‌​‌​​​​​‌​​​​​​​​​​‌‌‌‌​‌‌‌​​​​​‍iier-emptory writ’ of mandamus is awarded as prayed.

Peremptory mandamus awarded.

Case Details

Case Name: State ex rel. Guilbert v. Kauffman
Court Name: Ohio Supreme Court
Date Published: Jun 25, 1903
Citations: 68 Ohio St. (N.S.) 635; 68 Ohio St. 635; 67 N.E. 1062; 1 Ohio Law Rep. 581; 1903 Ohio LEXIS 232
Court Abbreviation: Ohio
Log In