Craig v. Frankfort Distilling Co.

Opinion op the Court by

Judge Sampson

Affirming.

The Frankfort Distilling Company is a corporation organized under the laws of the state of Kentucky, and was liable for a license tax on its capital stock under section 4189a, Kentucky Statutes, up until the year 1918, at which time it became liable under section 4214a-l, Kentucky Statutes, for a license tax of two (2c) cents on every proof gallon of distilled spirits shown by its official records to be in its possession. The state tax commission in the latter part of 1917 furnished to the Frankfort Distilling Company the necessary blank required…