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SMITH v. HANSEN

No. 3190.

386 P.2d 98 (1963)

Eugene P. SMITH et al., Plaintiffs, v. Governor Clifford P. HANSEN, Secretary of State Thyra Thomson, State Auditor Minnie Mitchell, State Treasurer Everett Copenhaver, State Superintendent of Public Instruction Cecil Shaw, as individuals, and as the Wyoming Liquor Commission and Carl Harms, Director of the Wyoming Liquor Commission, Defendants.

Supreme Court of Wyoming.

October 28, 1963.

Attorney(s) appearing for the Case

Roncalio, Graves & Smyth, John R. Smyth, Charles E. Graves, Paul B. Godfrey, Cheyenne, for plaintiffs.

John F. Raper, Atty. Gen., Cheyenne, for defendants.

Before PARKER, C.J., and HARNSBERGER, GRAY and McINTYRE, JJ.

Mr. Justice McINTYRE delivered the opinion of the court.

Suit was brought by several beer wholesalers in Wyoming against members of the Wyoming Liquor Commission and its director, Carl Harms, seeking to enjoin the collection of an additional four cents per gallon in excise taxes on malt liquors.

The provisions of Ch. 194, § 3(a), S.L. of Wyoming, 1963, purport to increase this tax from two cents per gallon to six cents per gallon. Plaintiffs claim the...

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