31 S.E.2d 105 | Ga. Ct. App. | 1944
Liquors, the possession of which are prohibited by law, located in a county which had not by a vote made operative the provisions of the revenue-tax act to legalize and control alcoholic beverages and liquors (Ga. L. Ex. Sess. 1937-1938, p. 103), even though bearing the revenue stamps, are without property value and are subject to seizure by the Department of Revenue, and, even though transported from such county into a "wet" county by the Department of Revenue, can not be the basis of a trover action by the person from whom they were seized in the "legally dry county."
The case is treated by counsel for both sides as being a trover action for the recovery of the liquor, against J. Eugene Cook, State Revenue Commissioner of Georgia, and officers and agents of the Department of Revenue. Construing the petition most strongly against the pleader, such construction appears to be the right one, and that the liquors were seized by said State authorities in the discharge of their duties under the revenue tax act of 1938 (Ga. L. Ex. Sess., 1937-1938, p. 103, Ga. Code Ann., §§ 58-1001 et seq.) pertaining to intoxicating liquors. The provisions of the revenue tax act of 1938 had not, by a vote under the provisions of the act, been made legally operative in DeKalb County. The law applicable to DeKalb County under the provisions of the act, is set forth in section 27 (Ga. Code Ann., § 58-1077). Except as provided by the provisions of the section just-above cited, liquors possessed in DeKalb County have no property value, even though stamped as alleged, and are subject to seizure by the authorities of the State Department of Revenue. In the case of Delaney v. Plunkett,
The court did not err in sustaining the demurrer and dismissing the petition.
Judgment affirmed. Broyles, C. J., and MacIntyre, J., concur. *528