Department of Revenue v. Miller

Opinion of the Court by

Chief Justice Rees

Affirming.

■ The Department of Revenue, O. M. Howard, Commissioner of Revenue, and Norman Davis, Tax Commissioner of Craves County and President of the Kentucky Tax Commissioners Association, representing all county tax commissioners, instituted this action against Clarence Miller, Commissioner of Finance, and T. W. Vinson, Treasurer of the Commonwealth of Kentucky, under section 639a- — 1 et seq. of the Civil Code of Practice, seeking a construction of section 132.590 of the Kentucky Revised Statutes and a declaration of the rights of the parties…