Michigan Supreme Court October 4, 1948, Docket No. 13, Calendar No. 44,056. (Roberts Tobacco Co. v. Department of Revenue)

Carr, J.

Defendant in this case is charged with the administration of Act No. 265, Pub. Acts 1947 (Stat. Ann. § 7.411 [1]

et seq.),

which measure imposes a specific tax on the sale and distribution of cigarettes in this State.