W. B. Samuels & Co. v. Nelson County

Opinion op ti-ie Court by

Judge Clarice —

Affirming.

The single question presented by this appeal is whether under sections 4110 and 4111 of our statutes the state and local taxes on distilled spirits stored in a bonded warehouse become due and payable upon removal of such spirits to another bonded -warehouse by order of the commissioner of internal revenue, as was held by the lower *491court, or only when finally removed from bond, as claimed by appellant.

These sections read;

Section 4110. “Taxes on distilled spirits which may be assessed ydiile in a bonded warehouse, and on which the United States…