George Shiras, Jr.

“ These views prevailed in the court below, where it was held that manufacturers of intoxicating liquors within and without the state may sell at the manufactory and ship to any part of the state of Ohio, and may solicit orders for their goods in any part of the state to be shipped from the manufactory; but that if they establish places within the state, distinct from the manufactory, where their goods are to be stored, for the purposes of sale and delivery, and such goods are there sold and delivered, then they become traffickers within the meaning of the law, and are liable to pay the tax. ”

“ In other words, while the domestic manufacturer must pay the tax if he sells at other places than the place of manufacture, yet as he is declared not to be within the act in selling at the place of manufacture in quantities not less than one gallon at any one time, such a provision operates as an illegal discrimination against the foreign competitor, who must necessarily sell at places other than the place of manufacture. ”

“ As this statute subjects intoxicating liquors imported into a state to the operation and effect of the laws of such state only when enacted in the exercise of its police powers, it is contended that such is not the character of the Dow law; that, as it contains no prohibition upon the manufacture or sale of intoxicating liquors, and only purports to regulate the trafficking therein , it is not a police measure. ”