Christ Diehl Brewing Co. v. Spencer

Citations

• 19 Ohio C.C. Dec. 512
• 9 Ohio C.C. (n.s.) 577

Syllabus

<p>DOW TAX — INTOXICATING LIQUORS.</p> <p>Day, Mooney and Norris, JJ.</p> <p>STOREHOUSE OP BREWERY. NOT TAXABLE AS TRAEPICKING IN LIQUORS.</p> <p>A manufacturer of, and wholesale dealer in, beer? who maintains a storage house at a place where beer is stored, and from where deliveries are made only to local retail dealers upon orders solicited by the traveling sales agent of the manufacturer, is not, thereby a trafficker in intoxicating liquors within the meaning of Rev. Stat. 4364-9 (Lan. 7248), and, therefore, not subject to the Dow tax provided for therein.</p> <p>[For other cases in point, see 5 Cyc. Dig., “Intoxicating Liquors,” §§ 86, 87.— Ed.]</p> <p>[Syllabus approved by the court.]</p>