Possession of special tax stamp of federal government, effect; evidence

K.S.A. 41-1004, under PROSECUTION AND ENFORCEMENT.

K.S.A. 41-1004

41-1004. Possession of special tax stamp of federal government, effect; evidence. The possession of a special tax stamp from the government of the United States authorizing the sale or manufacture of alcoholic liquor as defined in this act by a person not licensed under this act, shall be prima facie evidence that the person so holding said special tax stamp is manufacturing or selling in violation of this act. A certified copy of such special tax stamp verified by the proper authority shall be admitted in evidence in all respects as the original special tax stamp might be received. History: L. 1949, ch. 242, § 104; March 9. Source or prior law: 21-2139. CASE ANNOTATIONS 1. Proof of possession of federal tax stamp authorizing liquor sales makes prima facie case of violation of K.S.A. 41-901. State v. Nesbitt, 191 Kan. 142, 143, 379 P.2d 318. 2. Ordinance prohibiting person who has procured federal gambling stamp from receiving or holding city license for coin-operated amusement device held valid. Grigsby v. Mitchum, 191 Kan. 293, 297, 301, 380 P.2d 363.