Jett Bros. Distilling Co. v. City of Carrollton
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. The case is stated in the opinion. argued, inter alia, that the point that the tax was void and without authority because assessed in violation of due process of law after the whiskey had ceased to be the property of the Distilling Company, was sufficiently raised and was necessarily decided by the state court, because,' while on this point the Constitution was not invoked ed nomine in the complaint, the facts from…
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ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. The case is stated in the opinion. argued, inter alia, that the point that the tax was void and without authority because assessed in violation of due process of law after the whiskey had ceased to be the property of the Distilling Company, was sufficiently raised and was necessarily decided by the state court, because,' while on this point the Constitution was not invoked ed nomine in the complaint, the facts from which the deduction of unconstitutionality must follow were’ specifically set forth and the constitutional claim was…
1Opinion of the CourtJustice Day
The City of Carrollton brought suit against Jett Bros. Distilling Company to recover balances alleged to be due as taxes upon distilled spirits belonging to the company held in a bonded warehouse in that city. The taxes sued for were those for the years 1907 to 1916, inclusive. It appears that during those years the City Assessor undertook to assess for taxation the distilled spirits in the bonded warehouse and the city taxes were paid as thus assessed. This suit was brought to recover taxes for the above mentioned years upon the theory that during that period the spirits should have been…
2Cases cited3 opinions
- Baltimore & Potomac Railroad v. HopkinsSupreme Court of the United States · 1889
- United States Ex Rel. Champion Lumber Co. v. FisherSupreme Court of the United States · 1913
- Millingar v. HartupeeSupreme Court of the United States · 1868
3Cited by120 opinions
- Ex Parte BransfordSupreme Court of the United States · 1940
- Memphis Natural Gas Co. v. BeelerSupreme Court of the United States · 1942
- Wilson v. CookSupreme Court of the United States · 1946
- National Labor Relations Board v. Edward G. Budd Mfg. Co.Court of Appeals for the Sixth Circuit · 1948
- Charleston Federal Savings & Loan Ass'n v. Alderson, State Tax Com'rSupreme Court of the United States · 1945
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