Welch Philpot v. State Tax Commission

Opinion op the'Court by

Creal, Commissioner—

Affirming.

On September 12, 1934, Welch & Philpot, a partnership composed of Elmer Welch and P. P. Philpot, executed an application for a permit to sell and retail vinous or spirituous liquors in unbroken packages by dispensary, as provided in what is known as the Kentucky Alcoholic Control Act (chapter 146, Kentucky Statutes, 1934 Supplement, secs. 2554b-l to 2554b-96, inclusive). This was filed with the state tax commission of Kentucky, accompanied by a bond in conformity with the requirements of the act and a check for the permit fee. In the…