Commonwealth v. Central Hotel Co.
Court of Appeals of Kentucky
Case 106. — ACTION BY THE COMMONWEALTH BY AUDITOR'S AGENT OF MASON COUNTY AGAINST THE CENTRAL HOTEL CO. TO RECOVER A LICENSE TAX FOR THE PRIVILEGE OF KEEPING A HOTEL AND SELLING INTOXICATING LIQUORS. Appeal from Mason Circuit Court. James P. Harbeson Circuit Judge. Judgment for defendant. Plaintiff appeals. CITATION OF AUTHORITIES. Ky. Constitution, sec. 59; Ky.
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Case 106. — ACTION BY THE COMMONWEALTH BY AUDITOR'S AGENT OF MASON COUNTY AGAINST THE CENTRAL HOTEL CO. TO RECOVER A LICENSE TAX FOR THE PRIVILEGE OF KEEPING A HOTEL AND SELLING INTOXICATING LIQUORS. Appeal from Mason Circuit Court. James P. Harbeson Circuit Judge. Judgment for defendant. Plaintiff appeals. CITATION OF AUTHORITIES. Ky. Constitution, sec. 59; Ky. Stats., arts. 7, 8 and 9, secs. 4148, 4171, 4182 and 4263; Gen. Stats., Ed. 1888, p. 356, sec. 2; Cooley on Taxation, 3d Ed., pp. 836 and 1142; Dillon on.Municipal Corporations, 4th Ed., sec. 818; Black on Constitutional Law, 59.…
1Opinion of the Court
Opinion by
Judge Paynter
Affirming.
John J. O’Donnell, as Auditor's agent for Mason county, instituted this action in the name of the Commonwealth of Kentucky against the Central Hotel Company, a partnership, for two sums of $235 each, together with interest and a penalty of 20 per cent. The alleged right to recover is based upon the claim that the defendants owe the State a license tax, because the members of the firm kept a hotel and sold *848by retail spirituous, vinous and malt liquors during the years of 1902 and 1903; therefore, under the provisions of Act March 29, 1902 (Acts 1902, page 281,…
2Cases cited2 opinions
- Standard Oil Co. v. CommonwealthCourt of Appeals of Kentucky · 1904
- City of Lexington v. WilsonCourt of Appeals of Kentucky · 1904
3Cited by4 opinions
- Whitt v. WhittCourt of Appeals of Kentucky · 1911
- Scott v. Bd. of TrusteesCourt of Appeals of Kentucky · 1909
- Charles Blum Co. v. Town of HastingsSupreme Court of Florida · 1918
- Planters Bank & Trust Co. v. City of HopkinsvilleCourt of Appeals of Kentucky (pre-1976) · 1942