for any such licenses.

 The case was tried upon an agreed statement of facts, and Judgment rendered in favor of the state. From the Judgment the defendant has appealed. The case presents the question of the liability of a bona fide social club disposing of liquors to members and guests to pay the state and county retail liquor licenses.It is provided In the articles of Incorporation of the defendant company that the corporation shall not be conducted for profit to Its memCheap Beats By Dre bers and shall not have any capital stock. The management of the affairs of the club is in a board of trustees, consisting of seven members.Articleof the articles of incorporation provides: The nature of the business and the objects and purposes proposed to be transacted, promoted and carried on by the said corporation are: . To promote the social, intellectual and moral welfare of its members To encourage, when practical, the establishment of scholarships in American institutions of learning To assist in the growth and development of a liberal system of education To advance the study of the sciences, arts and literature To buy, own, acquire, sell, mortgage and lease real estate and personal property of all kinds and descCheap Dre Beats Headphones ription necessary, Incidental to orfor other cues see same topic and section NUMBER in Dec. Dig. ft Am. Dig. Key-No. Series & Rep'r Indexesconvenient for the objects and purposes of the said corporation as herein set forth and for the purpose of providing a meeting plDiscount Beats By Dre ace for and the entertainment of the members of said http://www.beatsbydres-sale.com/ corporation.The constitution and by-laws of the defendant corporation places restrictions upon its membership and those who may be admitted to its clubhouse as guests. The corporation maintains a clubhouse in the town of Ely as a place of meeting and for the comfort and entertainment of its members and guests. Visitors to the club are confined to nonresidents of Ely district, with the exception that a member may introduce to the club residents of the district not oftener than once indays, nor more than two at any one time. At the clubhouse liquors are disposed of to members and guests at a fixed charge as an Incident to the general purposes of the club. Whatever profit Is made upon sales of liquor goes to pay the general expenses of the organization. That the defendant is in every respect what Is frequently mentioned in decisions as a bona fide social club is conceded.An act supplementary to the Cheap Beats By Dr Dre general revenue act and to provide for a state license upon the business of disposing at retail or wholesale of spirituous, malt or vinous liquors in this state, and providing penalties for violation hereof, approved March ,Rev. Laws,-, In so far as the same is material to a consideration of the questions involved in this case, provides:On the first day of July, A. D. one thousand nine hundred and five, and annually thereafter on January first, every person, firm, company or corporation manufacturing or selling, either at retail or wholesale, any spirituous, malt or vinous liquors shall, in addition to the licenses now provided by law, take out a state liquor license as hereinafter provided, which license shall not be transferable by sale, assignment or otherwise. Sec The several sheriffs of the respective counties of this state are hereby made the collectors of, and authorized and required to issue and collect, said licenses, and shall, upon the payment of fifty $dollars, issue a retail state license to any person, firm, company or corporation engaged In selling spirituous, malt or vinous liquors in quantities less than five gallons. Sectionof the general revenue act Rev. Laws,provides: Any person or persons who may dispose of any spirituous, malt or fermented liquors or wines, In less quantities than one quart, shall, before the transaction of any such business, take out a license from the sheriff of the county in which he or she proposes to do such business, and pay therefor the sum of ten dollars per month. The following section, relative to the liand the like, contains the provision: Nothing in this section shall

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