Colbert v. State

56 S.E.2d 830, 80 Ga. App. 641, 1949 Ga. App. LEXIS 894
CourtCourt of Appeals of Georgia
DecidedOctober 27, 1949
Docket32551.
StatusPublished
Cited by8 cases

This text of 56 S.E.2d 830 (Colbert v. State) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Colbert v. State, 56 S.E.2d 830, 80 Ga. App. 641, 1949 Ga. App. LEXIS 894 (Ga. Ct. App. 1949).

Opinion

MacIntyre, P. J.

1. Georgia as a whole is a dry state, and the general prohibition law as contained in Code §§ 58-101, 58-201 et seq., generally known as the “bone dry” law, is of force and effect in every county of the State, unless the prohibited liquors have been legalized by statute or by statute and election held in conformity with them in the individual counties. Prior to the passage of the act of 1935, approved March 23, 1935 (Ga. L. 1935, p. 492, Code, § 58-801 et seq.) the possession of intoxicating wines in general was a violation of the prohibition law. In Cone v. State, 184 Ga. 316, 325 (191 S. E. 250), it is stated: “If the referendum contained in the wine act of March 23, 1935, was valid, the election which was held in pursuance thereof and which resulted in favor of ratification had the effect of legalizing the possession of wine produced from Georgia 'grapes, fruits, or berries,’ as provided in the act, but did not authorize the possession of wines not so produced. If the referendum was invalid as contended, and if the remainder of the act should still be given effect, the assignment of error fails in like manner, because this statute does not purport to change the prior law to the extent of legalizing the possession or controlling of wines in general, but, as stated above, is limited to wines produced from Georgia fruits. Finally, if the entire act is invalid for any reason urged by the defendant, then the prior law as to wine is unchanged, with the result that the possession of wine of any origin is prohibited, and constitutes an offense under the law.” *643 The act of 1937 (Ga. L. 1937, p. 851, Code, Ann. Supp., § 58-901 et seq.), amending the act of 1935, certainly down to section 3 of the act of 1937, does not indicate any intention to deal with any wines other than the Georgia product wines, the definitions for which are identical in the original wine act of 1935 and the amending act of 1937: "Sec. 1. Be it and it is hereby enacted by the General Assembly of Georgia, that from and after the passage of this act, all persons growing crops, either wild or cultivated, of grapes, fruits, or berries, may make therefrom fermented wine, or wines, having such alcoholic content as fermentation may produce, for his family use, for his, or her, family, and guests, free from any taxation whatever.” The phrase, “free from any taxation whatever,” is stricken from the act of 1937. If the act of 1937 had stopped at the end of section 2, it would have left the possession of wines, other than the “Georgia product wines” referred to in section 3, an offense under the general prohibition law. Section 3 of the act of 1937 provides: “That from and after the passage of this act, the following taxes shall be levied and collected on all wines manufactured, sold, possessed, or offered for sale within the State of Georgia: (a) On domestic wines having an alcoholic strength of not more than 14% alcohol by volume, 10 cents per gallon. On domestic wines of between 14% and 21% alcoholic strength by volume, 30 cents per gallon. Domestic wines are hereby defined and declared to be those wines manufactured wholly within this State from fruits and berries grown only within the State of Georgia and produced by natural fermentation. Wine manufactured in Georgia for export shall not be subject to the tax herein imposed. [Emphasis added.] (b) On foreign wines having an alcoholic strength of not more than 14% alcohol by volume, 40 cents per gallon. On foreign wines between 14% and 21% alcoholic strength by volume, 60 cents per gallon. Foreign wines are hereby defined and declared to be wines which are imported in whole or in part into the State of Georgia, or manufactured in the State of Georgia from products imported in whole or in part from without the State and produced by natural fermentation.” (Emphasis added.) Section 6 provides in part: “The taxes levied under section 3 of this Act shall be paid through the use of wine revenue stamps, as herein provided for.” Section 3 of the act does not *644 levy and collect taxes on wines manufactured within or without the State other than those produced by natural fermentation, nor does it levy and collect taxes upon any wines, foreign or domestic, having an alcoholic content greater than 21 percent, nor upon non-fermented or synthetic wines, etc. Therefore, through section 3, there are still left some wines upon which no taxes are levied and collected. Thus, even if taxing the wines defined in section 3 can be said to impliedly legalize those wines, there are other wines not taxed which are not impliedly legalized by being taxed, and those wines are still prohibited under Code §§ 58-101 and 58-201. See, in this connection, Pierce v. State, 73 Ga. App. 627, 632 (37 S. E. 2d, 431). Thus the act of 1935 as amended by the act of 1937 (p. 851) does not entirely remove the mere possession of wines generally from the operation of the general prohibition law. In Owen v. State, 78 Ga. App. 558 (51 S. E. 2d, 602), it is stated: “‘When the statute provides that the commission of an act by any person, or under all circumstances, shall constitute an offense, and then declares that the provisions of the act shall not apply to a particular class of persons, or to a specified set of circumstances, the burden is on the accused to show that he comes within some of the exceptions of the general law.” Therefore, where the indictment, as here, alleges the possession of wine in a dry county, such as Floyd County, it alleges an offense against the general “bone dry” law of Georgia, but the defendant may successfully defend by proving that he comes within an exception to the general law made by the act of 1935, and the acts amendatory thereto, or any other statute which is applicable, but the burden is upon the defendant to show that he comes within the exception. Section 4 of the act of 1937 (Ga. L. 1937, pp. 851, 854) provides: “License Tax on Manufacturers or Dealers. The following occupational license tax shall be imposed upon each winery, manufacturer, wholesaler, jobber, or retail dealer of wines as follows: (a) Upon each winery or manufacturer, being any establishment manufacturing wine for resale, and upon each wholesaler or jobber, there shall be imposed an annual occupation tax of two hundred and fifty ($250.00) dollars, (b) Upon each retailer or retail establishment selling wines in broken case lots or broken container lots for consumption, either on or off the premises *645 of such retailer or establishment, there shall be imposed an annual license tax of fifteen ($15.00) dollars. All license taxes provided for herein shall be collected by the State Revenue Commission, and permits to all manufacturers, wineries, or wholesalers, jobbers, or retail dealers shall be issued by said Commission upon payment of the said tax.” This section seems to refer to sales, offers to sell, storing or possessing for the purpose of selling, wine, and not to the possession of wine for other purposes. See, in this connection, Code §§ 58-101, 58-201, 58-102. We are confirmed in this construction, for section 7 (d) of the act of 1937 provides: “No person, firm or corporation shall sell, offer for sale, store or possess for the purpose of selling, wines without first obtaining a license appropriate to the type of business carried on by such person, firm or corporation.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Radford v. State
415 S.E.2d 34 (Court of Appeals of Georgia, 1992)
State v. Bishop
405 P.2d 970 (Idaho Supreme Court, 1965)
Premium Distributing Co. v. State
79 S.E.2d 57 (Court of Appeals of Georgia, 1953)
Bienert v. State
69 S.E.2d 300 (Court of Appeals of Georgia, 1952)
Laboon v. State
67 S.E.2d 149 (Court of Appeals of Georgia, 1951)
Capitol Distributing Co. v. State
63 S.E.2d 451 (Court of Appeals of Georgia, 1951)

Cite This Page — Counsel Stack

Bluebook (online)
56 S.E.2d 830, 80 Ga. App. 641, 1949 Ga. App. LEXIS 894, Counsel Stack Legal Research, https://law.counselstack.com/opinion/colbert-v-state-gactapp-1949.