People v. Voorhis

• Decision Date: 17 September 1902
• Court: Michigan Supreme Court
• Parties: PEOPLE v. VOORHIS.

91 N.W. 624

131 Mich. 398

PEOPLE v. VOORHIS.

Supreme Court of Michigan

September 17, 1902

Exceptions from circuit court, Delta county; John W. Stone, Judge.

Clayton Voorhis was convicted of selling liquor without having paid the required tax, and he brings exceptions. Affirmed.

Respondent was convicted of the offense of selling and offering for sale brewed and fermented liquors at wholesale without having paid the tax as required by sections 5379, 5380, Comp. Laws, which read as follows: 'That in all townships, cities and villages of this state, there shall be paid annually the following tax upon the business of manufacturing, selling or keeping for sale by all persons whose business in whole or in part consists in selling or keeping for sale or manufacturing distilled, brewed or malt liquors or mixed liquors as follows: * * * Upon the business of selling only brewed or malt liquors at wholesale or retail or at wholesale and retail $500 per annum. * * * Upon the business of manufacturing brewed or malt liquors for sale $65 per annum. * * * No person paying a manufacturer's tax on brewed or malt liquors under this act, shall be liable to pay a wholesale dealer's tax on the same. Wholesale dealers shall be held and deemed to mean and include all persons who sell, or offer for sale, such liquors and beverages in quantities of more than three gallons, or more than one dozen quart bottles at any one time to any person or persons.'

The case was tried before the court without a jury, under the following stipulated facts: 'The Minneapolis Brewing Company is a corporation organized and existing under the laws of the state of Minnesota, with its home office and principal business situated at the city of Minneapolis Minn.; that the business of the said Minneapolis Brewing Company is that of brewing beer and selling and offering the same for sale at wholesale, and as a part of its said business sales were made in the state of Michigan; at the time and before the complaint was made in this cause against the said defendant the said Minneapolis Brewing Company had a cold-storage building situated at the city of Gladstone, in said county of Delta, and was used for the purpose of storing beer therein belonging to the said brewing company, and that at that time there was a large amount of beer stored therein that the said defendant, Clayton Voorhis, was under the employ of the said brewing company, upon a salary, and received the sum of one hundred dollars per month for his services while working for said brewing company; that it was the duty of said Clayton Voorhis to unload all the beer from the cars as it arrived at the city of Gladstone, and to store the same in the said cold-storage building, and to deliver the said beer from the said coldstorage building to several and different saloon keepers in the city of Gladstone, from day to day, as it was required by said retail dealers in their regular course of business, to collect the pay for the same, to collect all bottles and kegs, and reship them to said brewing company at Minneapolis, Minn., and to do any other work or business required by the said Minneapolis Brewing Company to complete all sales to retail dealers. And it is further stipulated and agreed that the said Clayton Voorhis has no title or interest in and to said beer or the business of selling or delivering said beer to the said retail dealers, and was not in any way interested in said business except by working for said brewing company upon a stated salary; that under the terms of said employment with the said brewing company the said Clayton Voorhis did receive kegs and bottles of beer upon the cars, and place the same in the cold-storage building as aforesaid, and deliver said beer from time to time, as stated in the complaint in said cause to the retail dealers in the said city of Gladstone, and received and collected the pay therefor, and remitted the same to the said Minneapolis Brewing Company; and that neither the said Minneapolis Brewing Company nor the said Clayton Voorhis ever has paid any tax in the state of Michigan, as provided by section 1 of Act No. 313 of the Public Acts of 1887, and never has received nor applied for any license as provided by said section. It is further expressly understood and agreed by and between said parties that this stipulation shall be used in said cause upon the trial thereof, as evidence against the said Clayton Voorhis and that the facts herein stated are admitted to be true by said Clayton Voorhis, he, the said Voorhis, denying that any license is required to be taken out by him, by the terms of said statute.'

Comp.Laws �� 5379, 5380, provide that in all townships, cities, and villages a tax of $500 per annum shall be paid on the selling of liquor at wholesale, and that wholesale dealers are those who sell liquor in quantities of more than three gallons or more than one dozen quart bottles at a time to any person. Act of congress approved August 8, 1890, provides that all liquors transported into any state, and remaining there for sale or storage, shall upon arrival be subject to the laws of the state enacted in the exercise of its police powers. A foreign brewery sent liquor to its agent in Michigan for storage and sale by him. Held, that the business was within the state law.

G. R. Empson (Cobb & Wheelwright, of counsel), for appellant.

Horace...