In 1875 the legislature of the state of Michigan passed an act relating to the sale of liquors in that state to be shipped into the state by persons not residing therein, known as act No. 226 of the Session Laws of 1875, of which the following is a copy: 'An act to impose a tax on the business of selling spirituous and intoxicating, malt, brewed, and fermented liquors in the state of Michigan, to be shipped from without this state.
'Section 1. The people of the state of Michigan enact that every person who shall come into or being in this state shall engage in the business of selling spirituous and intoxicating, malt, brewed, or fermented liquors to citizens or residents of this state at wholesale, or of soliciting or taking orders from the citizens or residents of this state for any such liquors, to be shipped into this state, or furnished or supplied at wholesale to any person within this state, not having his, their, or its principal place of business within this state, shall, on or before the fourth Friday of June in each year, pay a tax of three hundred dollars, if engaged in selling or soliciting or taking orders for the sale of such spirituous and intoxicating liquors, and one hundred dollars for malt, brewed, or fermented liquors. Such tax shall be paid to the auditor general, and be by him paid into the state treasury, to the credit of the general fund.
'Sec. 2. Upon the payment of such tax, the auditor general shall issue to such person a receipt therefor, and, in case of loss thereof, a duplicate, when required by the person to whom the original receipt was issued. Every person making such sales, or soliciting or taking orders, as in the first section of this act provided, shall exhibit such receipt to every person to whom he makes sale, or from whom he takes or solicits orders for such liquors, and shall exhibit such receipt to any supervisor, justice of the peace, sheriff, under sheriff, or deputy sheriff, city or village marshal, chief of police, policeman, or constable, when required so to do, during business hours.
'Sec. 3. Any person liable to pay any tax under this act, who shall sell any liquors, or solicit or take orders for liquors to be shipped from without this state to any person within this state, furnished or supplied by a person, copartnership, association, or corporation not resident in, or having his, their, or its principal place of business within this state, without the tax herein provided for having been paid, and having in his possession and exhibiting the receipt therefor, or a duplicate thereof; and any person residing or being in this state who shall purchase liquors from a person liable to pay a tax under this act, who has not paid such tax, or shall give an order for liquors to such person liable to pay a tax under this act, which order is to be filled, and such liquors are to be shipped from without this state to a person within this state, furnished or supplied by a person, copartnership, association, or corporation, not resident in or having his, their, or its principal place of business within this state,-shall be deemed guilty of a misdemeanor; and on conviction thereof shall be punished by a fine of not less than twenty-five dollars nor more than one hundred dollars; and, in default of payment thereof, shall be imprisoned not less than ten nor more than ninety days, or both such fine and imprisonment, in the discretion of the court.
'Sec. 4. Selling at wholesale shall be deemed to mean and include all sales of such spirituous and intoxicating, malt, brewed, or fermented liquors, in quantities of five gallons or over, or one dozen quart bottles or more, or soliciting orders therefor at any one time of any one person.'
In addition to the foregoing act there was another independent law in operation in Michigan in 1883, being an act passed May 31, 1879, entitled 'An act to provide for the taxation of the business of manufacturing and selling spirituous and intoxicating, malt, brewed, or fermented liquors,' and to repeal a previous act for the same purpose, passed in 1875. Sess. Laws 1879, p. 293. The act of 1879 was amended by an act passed May 19, 1881. How. Ann. St. § 1281. As amended it reads as follows: