City of Louisville v. Martin, Com'r of Revenue

Opinion of the Court by

Creal, Commissioner

Affirming.

Section 4105, Kentucky Statutes, relating to reports of distilled spirits stored in distillery bonded warehouses for the purpose of assessment for taxation provides among other things that every owner or proprietor of such warehouse shall between the first day of September and the first day of October of each year, make sworn reports in writing showing the kind and quantity of distilled spirits in such warehouse on the first day of September of the year the statement is required to be made, the date when the spirits were made, the county,…