Florida/Georgia Personal Injury & Workers Compensation

...the statute in such case made and provided and against the peace and dignity of the State of Florida.” The information was not attacked by motion to quash, or otherwise. Neither was the sufficiency of the Information challenged in the trial court. Section 562.32 Fla....

...ntersection "bearing the number 700 on the Jackson Street side" search not only the building described but the adjacent dwelling, both being occupied by the same tenant? It appears that the information filed below was drafted under the provisions of Section 562.32, F.S.A....

...t referring to a beverage containing more than 3.2 percent of alcohol by weight "`in respect whereof a tax would be imposed if such beverage were manufactured in accordance *698 with'" the beverage laws was sufficient to charge an offense under F.S. § 562.32, F.S.A....

...It does not appear what disposition was made of the motion to suppress the evidence but when the case came on for trial evidence was taken and defendant was found guilty of "defrauding the State of Florida of an excise tax on moonshine whiskey in violation of Section 562.32, Florida Statutes 1949, F.S.A.," and sentenced to six months in the State penitentiary....

...awful arrest. Brown v. State, Fla. 1950, 46 So.2d 479, and cases there cited. And, in our opinion, the circumstances here were such as to justify the officer in arresting the appellant without a warrant. The appellant was charged with a violation of Section 562.32, Fla....

...h the regulatory provisions thereof, with intent to defraud the state of such tax, namely: approximately one gallon and four ounces of intoxicating liquor commonly called moonshine whiskey, * * *" said information being drawn under the provisions of Section 562.32, F.S....

...The defendant waived trial by jury, was tried by the court and found guilty. The appellant raises two questions, the first being, "Does an information purporting to charge violation of the offense of concealing a beverage with intent to defraud the State of a tax under Section 562.32 (F.S....

...the *721 Beverage Laws of the State of Florida, and on which tax was not paid, with intent then and there to defraud the State of Florida of said tax.” He was convicted and sentenced to serve a term in the county jail. The section of the statute, Section 562.32, Florida Statutes, 1941, and F.S.A., denouncing the offense charged provides that any person shall be punished who, with intent to defraud the state, removes, deposits, or conceals a beverage in respect whereof (1) a tax “is” impos...

...It is true, however, that a majority of the court held in State v. Pridgen, supra, that after the act was passed, the rule announced in Brown v. State still applied. Even so, the information here assaulted charges failure to pay a tax which would have been due had the liquor been lawfully made, and ■Section 562.32 being still in force, the prosecutor, by using the subjunctive, properly stated an offense under the second category....

has been paid, contrary to the provisions of section 562.32 of the Florida Statutes [F.S.A.], SECOND COUNT:

removing, depositing and concealing none of it. Section 562.32, infra. In Harris v. State, 160 Fla. 720, 36

...nknown, and upon which said beverage no tax has been paid; * * To this amended information, appellee filed motion to quash upon the grounds that it failed to charge the commission of a crime and that, it failed to, charge the commission of a felony. Section 562.32, Florida Statutes, F.S.A., under which the amended information is laid, contains two prohibitions: “Every person who removes, deposits, or conceals, or is concerned in removing, depositing or concealing any beverage for or in respect...

...al file in the appeal in the Harris case discloses that the beverage involved in that case was moonshine whiskey, that the only question presented and argued there by Harris and the Attorney General was as follows: “In a prosecution under Section .562.32, Florida Statutes, for removing, •depositing and concealing a beverage -for or in respect whereof a tax would be imposed if such beverage were manufactured in accordance with the provisions of the Beverage Act, on which beverage said tax was...

...Even assuming that such statements were dicta in that particular case, there seems no reason why they would not be sound law in this one. ****** “Even so, the information here assaulted charges failure to pay a tax which would have been due had the liquor been lawfully made, and Section 562.32 being still in force, the prosecutor, by using the subjunctive, properly stated an offense under the second category....

...pinion in the Harris case does not disclose that the beverage there involved was moonshine whiskey. The Harris case is decisive of the question in issue on this appeal. Hence, the amended information adequately charges the appellee of a violation of Section 562.32, supra, and, accordingly, the order quashing the amended information should be and it is hereby reversed and the cause remanded for further proceedings....

...tute invalid. 1 It therefore follows that the conviction under Count Two of the information cannot be sustained, and the sentence entered consequent thereon must be reversed. Count Four of the information charged defendant with the violation of F.S. § 562.32, F.S.A., which provides that every person who removes, deposits, or conceals, or is concerned in removing, depositing or concealing any beverage for or in respect whereof any tax is imposed by the beverage law or would be imposed if such be...

...The county solicitor filed an information against the defendant (appellant) in two counts, 1, charging possession of moonshine whiskey without having affixed to the immediate containers the Florida excise liquor stamps, F.S. § 562.15, F.S.A., and 2, removing, depositing or concealing an untaxed intoxicating beverage, F.S. § 562.32, F.S.A....

...a Statutes, F.S.A.; count two, possession of unstamped beverages, section 562.15; count three, possession of beverages upon which federal tax was unpaid, section 562.18; and count four, concealing beverages with intent to defraud the state of taxes, section 562.32....