Lucchesi

This cause is before us upon the application of the above-named petitioner for a writ of mandate to be directed to the respondents commanding them to issue a license to conduct a winery, manufacture and sell wine upon the payment of a fee of $10.

The record shows that the petitioner has presented an application upon a form prescribed by the respondents, and that all and singular the regulations of the State Board of Equalization have been complied with save as to the payment of the amount of the license fee demanded by the respondents and the giving of a bond for the payment of an excise tax o'f two cents a gallon upon all wine manufactured and sold by the petitioner.

This cause involves the construction of three acts of the legislature, to wit: The first act approved by the Governor on April 6, 1933; a second act approved by the Governor on April 27, 1933; and a third act approved by the Governor on June 3, 1933. The first act approved by the Governor, known as “Chapter 51, Statutes 1933, page 340”, defines the liquors therein referred to as follows: “ ‘Beverage’ means and includes any beer, lager beer, ale, porter, wine, similar fermented malt or vinous liquor and fruit juice,…