Summary
In Gordon v. Texas, 355 U.S. 369, the Court in a brief per curiam affirmed a Texas conviction for illegal possession of 11 bottles of rum which had been imported without a permit and to which the required Texas tax stamps were not affixed. The state tax in that case had been held to be not a tax on imports. It is clear that the gravamen of the offense in Gordon was the failure to obtain, or even apply for, a permit as required by state law.
Summary of this case from Dept. of Revenue v. James Beam Co.Opinion
No. 71.
Argued January 9, 1958. Decided January 13, 1958.
165 Tex.Crim. ___, 310 S.W.2d 328, affirmed.
B. R. Stewart argued the cause and filed a brief for appellant.
C. K. Richards, Assistant Attorney General of Texas, argued the cause for respondent. With him on the brief was Will Wilson, Attorney General.
The judgment is affirmed. Twenty-first Amendment to the Constitution of the United States. Carter v. Virginia, 321 U.S. 131.