Brown-Forman Distillers Corp. v. Commonwealth, Department of Revenue

WADDILL, Commissioner.

The 1956 Legislature, by House Bill 516, amended KRS 243.680(1) by increasing from 5‡ to 10¾⅛ the tax to be paid on each proof gallon of distilled spirits at the time the distiller obtains from the department a permit to engage in the business of manufacturing such spirits. The Act became effective May 18, 1956, and shortly thereafter we held in Foster Trading Corporation v. Luckett, Ky., 303 S.W.2d 315, that the increase of the tax rate was not confiscatory. Prior to May 18, 1956, appellant had purchased permits at the rate of 5‡ per gallon which entitled it to market a…