For the prosecutors, Cole, Morrill & Nadell (Mendon Morrill, of counsel).
For the defendants, Walter D. Van Riper, Attorney-General of the State of New Jersey (William K. Miller, Deputy Attorney-General, of counsel).
Before Justices Donges, Colie and Eastwood.
The opinion of the court was delivered by
EASTWOOD, J. Prosecutor, Peter Doelger Brewing Corporation, debtor, by Peter P. Artaserse and Hugh H. Begley, trustees, &c., seeks to reverse judgment of the Department of Taxation and Finance of the State of New Jersey, Division of Tax Appeals, affirming an assessment imposed under authority of R.S. 54:43-1 by the Beverage Tax Bureau of said Department of Taxation and Finance against prosecutor in the sum of $16,666.79, representing said assessment, interest
and penalties upon the sale of certain alcoholic beverages by prosecutor made within the State of New Jersey. Prosecutor contends that it is not subject to the assessment under review; that the sales of alcoholic beverages, upon which the assessment is based, are exempt from taxation under the provisions of R.S. 54:43-2. We are convinced there is no merit to prosecutor's contention.
The pertinent provisions of the applicable statute, effective at the time of the imposition of said taxes, are as follows:
"R.S. 54:43-1, Tax Rates.
"There are hereby levied and imposed upon any sale of alcoholic beverage made within this State or upon any delivery of alcoholic beverages made within or into this State, the following excise taxes:
"a. Beer * * *" $0.03 1/3 a gallon or fraction thereof.
"R.S. 54:43-2. No tax on beverages shipped out of the ...