Reynolds Metal Co. v. Martin

Opinion of

Judge Dietzman,

of Special Court of Appeals — Modifying judgment and affirming as modified.

This case involves the constitutionality of chapter 7 of the Acts of the Third Extraordinary Session of the General Assembly of 1936, now section 4281b-l et seq. of the 1936 Edition of Carroll’s Kentucky Statutes, and commonly known as the “State Income Tax Law.”

The regular members of the Court of Appeals having declined to sit in this case and that of Martin et al. v. Wolfford, 269 Ky. 411, 107 S. W. (2d) 267, this day decided, such fact was certified to his Excellency, the Honorable A. B.…