Legislative intent.

- The legislative intent was that liquors would be handled only in the manner provided by statute, that is, through licensed dealers, and that any handling other than in such manner would be contrary to statute. Martin v. Cook, 72 Ga. App. 741, 34 S.E.2d 733 (1945) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).

Burden of proof on plaintiff.

- In a possessory-warrant proceeding, the burden of proof is on the plaintiff to establish that the plaintiff was in peaceable and legally acquired possession of whiskey in question when it was seized by the commissioner; where under the facts and reasonable inferences to be drawn therefrom, a finding is demanded that the plaintiff illegally acquired the whiskey involved, the commissioner is authorized under the law to seize the whiskey as contraband. Cook v. Hyatt, 72 Ga. App. 744, 34 S.E.2d 922 (1945) (decided under former Ga. L. 1937-38, Ex. Sess., p. 103).

Illegal to possess untaxed alcoholic beverages.

- It is illegal to possess in a wet county any quantity of distilled spirits on which no Georgia alcohol taxes and no alcohol taxes of another state have been paid, including among other things, all distilled spirits illegally manufactured in Georgia. 1984 Op. Att'y Gen. No. U84-16.

Illegal to possess liquor for sale without license.

- It is illegal to possess Georgia-tax-paid distilled spirits in a wet county for the purpose of sale when the possessor/seller does not hold a valid license authorizing such sale. 1984 Op. Att'y Gen. No. U84-16.

Liquors lawfully kept may be attached like other property but sale is subject to regulations and supervision of commissioner. 1962 Op. Att'y Gen. p. 296. (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).

Contraband liquor must be turned over to commissioner, whether tax-paid or non-tax-paid. 1962 Op. Att'y Gen. p. 297 (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).

Possession of out-of-state purchased liquor permitted.

- The Code allows possession of up to one-half gallon of distilled spirits purchased by the possessor outside of this state in accordance with the laws of the place where purchased and brought into this state by the purchaser. 1984 Op. Att'y Gen. No. U84-16.

The vehicle used to transport tax-paid liquor is not subject to seizure. 1969 Op. Att'y Gen. No. 69-16 (rendered under former Ga. L. 1937-38, Ex. Sess., p. 103).

Am. Jur. 2d.

- 45 Am. Jur. 2d, Intoxicating Liquors, §§ 35 et seq., 110, 221, 444, 448 et seq., 464 et seq.

C.J.S.

- 48 C.J.S., Intoxicating Liquors, § 47, 48A C.J.S., Intoxicating Liquors, §§ 365 et seq., 398.

ALR.

- Constitutional guaranties against unreasonable searches and seizures as applied to a search for or seizure of intoxicating liquor, 13 A.L.R. 1316; 27 A.L.R. 709; 39 A.L.R. 811; 74 A.L.R. 1418.

Right of state to interfere with shipment of liquor through its territory, 27 A.L.R. 108.

Constitutionality of statute making unlawful possession of intoxicating liquor legally obtained or providing for its confiscation, 37 A.L.R. 1386.

Constitutionality of statute providing for confiscation or destruction, without notice, of intoxicating liquors, and vehicles or other property used in connection with same, 45 A.L.R. 93.

Rights and protection of innocent persons where property in which they are interested is seized because of its illegal use in connection with intoxicating liquor, 124 A.L.R. 288.

Lawfulness of seizure of property used in violation of law as prerequisite to forfeiture action or proceeding, 8 A.L.R.3d 473.

Contributory negligence allegedly contributing to cause of injury as defense in Civil Damage Act proceeding, 64 A.L.R.3d 849.

Proof of causation of intoxication as a prerequisite to recovery under Civil Damage Act, 64 A.L.R.3d 882.

Civil Damage Act: Liability of one who furnishes liquor to another for consumption by third parties, for injury caused by consumer, 64 A.L.R.3d 922.