In 1875 the legislature of the state of Michigan passed an act relating to the sale of liquors in that state to be shipped into the state by persons not residing therein, known as act No. 226 of the Session Laws of 1875, of which the following is a copy: 'An act to impose a tax on the business of selling spirituous and intoxicating, malt, brewed, and fermented liquors in the state of Michigan, to be shipped from without this state.
