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STATE v. KILLIAN WHOLESALE GROCERY CO.

7 Div. 925.

271 So.2d 499 (1972)

Ex parte State of Alabama. In re STATE of Alabama v. KILLIAN WHOLESALE GROCERY CO.

Supreme Court of Alabama.

September 28, 1972.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, State Dept. of Revenue and Asst. Atty. Gen., William H. Burton, Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., for the State.

No brief from respondent.

SOMERVILLE, Justice.

This petition by the State of Alabama for certiorari to the Court of Civil Appeals presents the question of whether an Alabama wholesale tobacco dealer is liable for tobacco tax levied under § 718 et seq. of Title 51, Code of 1940, Recompiled 1958, on unstamped cigarettes stolen from its warehouse prior to sale. Stated differently, the question here is whether the tax is imposed on such a dealer irrespective of any sale by such dealer.

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