{
  "id": 1573397,
  "name": "STATE ex rel. ANDERSON, State Treasurer, v. ANCHOR GROCERY CO.",
  "name_abbreviation": "State ex rel. Anderson v. Anchor Grocery Co.",
  "decision_date": "1935-07-01",
  "docket_number": "No. 4043",
  "first_page": "342",
  "last_page": "343",
  "citations": [
    {
      "type": "official",
      "cite": "39 N.M. 342"
    },
    {
      "type": "parallel",
      "cite": "46 P.2d 1114"
    }
  ],
  "court": {
    "name_abbreviation": "N.M.",
    "id": 8835,
    "name": "Supreme Court of New Mexico"
  },
  "jurisdiction": {
    "id": 52,
    "name_long": "New Mexico",
    "name": "N.M."
  },
  "cites_to": [],
  "analysis": {
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  "last_updated": "2023-07-14T22:29:01.191463+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [
      "SADLER, C. J., and HUDSPETH, WATSON, and ZINN, JJ., concur."
    ],
    "parties": [
      "STATE ex rel. ANDERSON, State Treasurer, v. ANCHOR GROCERY CO."
    ],
    "opinions": [
      {
        "text": "BICKLEY, Justice.\nAppellee, a licensed liquor dealer, sold 1,122 packages of liquor, each containing Ys of one gallon. Upon each of said packages appellee affixed liquor excise stamps of the value of 16 cents. Appellant contended in the trial court that there should have been affixed to each of said packages stamps of the value of 20 cents. Appellant sued for the difference. Judgment was for appellee.\nThe controlling part of section 12, c. 30, Laws 1934 (Sp. Sess.), which controls the decision, is as follows:\n\u201c(a) There shall be levied and collected on all alcoholic beverages sold in this State, other than for shipment in interstate or foreign commerce, the following excise tax: * ,* *\n\u201c(7) On all other liquors, liqueurs and cordials, the sum of 80\u00ed5 per gallon.\n\u201cProvided that in computing the tax on any package of spirits a proportionate tax at a like-rate on all fractional parts of a gallon shall be paid, except that all fractional parts of a gallon less than Yw shall be taxed at the same rate as shall be taxed for Yia of a gallon.\u201d\nIt is appellant\u2019s contention apparently that the act means that only the fraction Vie shall be used in computing the tax on a fractional part of a gallon, so that, to quote an illustration supplied: \u201cIf the container holds less than Vi6 gallon of alcoholic liquor, the tax thereon shall be 5$; If the container holds more than Vie gallon, but less than Vie gallon, the tax thereon shall be 10$; If the container holds more than Vie gallon, but less than 8Ae gallon, the tax thereon shall be 15$; If, as in this case, the container holds more than 8Ae gallon but less than Vie gallon, the tax thereon shall be 20$.\u201d\nWe think this contention is unwarranted.\nIt is seen from a reading of the entire act and regulations promulgated thereunder that in computing the tax the package is the unit; the statute declaring: \u201cProvided that in computing the tax on any package of spirits.\u201d\nThe tax is to be represented by stamps in the proper amounts to be affixed to each package.\nThe statute quoted supra employs the phrase \u201cfractional parts of a gallon\u201d twice; once as \u201cfractional parts of a gallon,\u201d regardless of the proportions of the fraction, and again \u201cfractional parts of a gallon less than Vie-\u201d This implies that it was anticipated that there would be packages containing fractional parts of a gallon greater than Vie- The act does not discriminate as to the tax on fractions of a gallon less than Vie. It is well known that alcoholic liquors are bottled and sold in packages containing less than Vie gallon or % pint, as in two, four, and six ounce packages. These packages containing less than % pint under the statute would have to be taxed the same as a package containing % pint; the Legislature apparently desiring to place a stated tax upon bottles of % pint or less without requiring the measurements of the packages containing such small amounts. The packages sold by appellee each contained Vs of a gallon, which is not less than Vie of a gallon, and therefore the exception in the statute has no application; such exception, as we view it, applying only to packages containing fractions of a gallon, less than Vie of a gallon. Appellee, having affixed stamps of the value of 16 cents to each package containing Vs of one gallon, met the requirement of the law.\nWe think the ruling of the trial court in sustaining appellee\u2019s demurrer and dismissing the complaint was correct, and the judgment should be affirmed, and it is so ordered.\nSADLER, C. J., and HUDSPETH, WATSON, and ZINN, JJ., concur.",
        "type": "majority",
        "author": "BICKLEY, Justice."
      }
    ],
    "attorneys": [
      "E. K. Neumann, Atty. Gen., and T. J. Mabry, Dist. Atty., of Albuquerque, for appellant.",
      "Henry G. Coors, of Albuquerque, for appellee."
    ],
    "corrections": "",
    "head_matter": "46 P.(2d) 1114\nSTATE ex rel. ANDERSON, State Treasurer, v. ANCHOR GROCERY CO.\nNo. 4043.\nSupreme Court of New Mexico.\nJuly 1, 1935.\nE. K. Neumann, Atty. Gen., and T. J. Mabry, Dist. Atty., of Albuquerque, for appellant.\nHenry G. Coors, of Albuquerque, for appellee."
  },
  "file_name": "0342-01",
  "first_page_order": 390,
  "last_page_order": 391
}