Esbeco Distilling Co. v. Shannon, Aud. of Pub. Acc'ts

Opinion op the Court by

Judge Rees

Reversing.

This is the second appeal of this case. The opinion on the first appeal is reported in 275 Ky. 51, 120 S. W. (2d) 745, 746.

The Esbeco Distilling Company paid under protest the annual permit fee of $1,000 for each of the years 1936 and 1937, as provided in Section 2554b-57, Kentucky Statutes, which reads:

“For the privilege of distilling spirituous liquors, manufacturing vinous or intoxicating malt liquors there is assessed and there shall be paid an annual permit fee of and by every person engaged therein the sum of one thousand dollars for each and…