Foster Trading Corp. v. Luckett

STEWART, Judge.

The sole problem presented by this case is to determine the constitutionality of KRS 243.680, a 1956 Act of the General Assembly raising from 5‡ per gallon to 10fS per gallon the tax on all distilled spirits manufactured in or imported into Kentucky. Plaintiffs-appellants, T. W. Samuels Distillery, and all other distilleries similarly situated, filed suit in Franklin Circuit Court seeking declaratory and injunctive relief, alleging that the tax imposed was “arbitrary, confiscatory, and discriminatory and that it will destroy the business of the plaintiff and other distillers.”…