Murray v. Lafollette

Citations

• 21 Ohio C.C. Dec. 247

Syllabus

<p>NTOXICATING LIQUORS — WORDS AND PHRASES.</p> <p>1. Sale of Nonintoxicating Liquors not Taxable.</p> <p>Section 1 of the Dow act, as amended 98 O. L. 99, imposing a tax of $1,000 upon the business of trafficking in “spirituous, vinous, malt or other intoxicating liquors,” as distinguished from the previous sections, 85 O. L. 117 and 92 O. L. 34, imposing a tax upon the traffic in “spirituous, vinous, malt, or any intoxicating liquors,” limits the tax to the traffic in intoxicating liquors only; hence, amendatory act 98 O. L. 99 imposes no tax upon the traffic in nonintoxicating malt liquors.</p> <p>2. “Other’! . as ! Used in Phrase “Spirituous, Vinous, Malt or Other Intoxicating Liquors,” Has a Double Meaning.</p> <p>The word “other” in the descriptive phrase, “spirituous, vinous, malt or other intoxicating liquors” means all intoxicating liquors other than those made from malt, and thus means and includes only such liquors made from malt as are intoxicating.</p> <p>[Syllabus approved by the court.]</p>