Eastern Gulf Oil Co. v. Kentucky State Tax Commission

This suit is here on mo.tion for an interlocutory injunction. It is a three-judge ease, and involves the validity *395of chapter 122, Aets Kentucky 1918, approved March 29, 1918, and carried into sections 4223el to 4223c9, inclusive, of Carroll’s Kentucky .Statutes (6th Ed.) 1922. These sections constitute subdivision 111b, entitled “Oil Production,” of article 12, entitled “License Tax,” of chapter 108, entitled “Revenue and Taxation,” of those Statutes. The injunction, which is sought, is to restrain the defendant Kentucky State Tax Commission from assessing, collecting, and certifying taxes,…