Commonwealth ex rel. Scent v. Smith

CULLEN, Commissioner.

In an action by the Commonwealth of Kentucky on relation of the Commissioner of Revenue, against L. C. Smith and others, to enforce a lien for inheritance taxes, judgment was entered dismissing the action on the ground that the inheritance tax law is unconstitutional. The Commonwealth has appealed.

The ground upon which the law was held unconstitutional was that the law does not “specify distinctly the purpose for which said tax is levied,” as required by Section 180 of the Constitution of Kentucky.

The 1936 Act by which the present inheritance tax law was enacted (1936 3rd…