Crab Orchard Distilling Co. v. Commonwealth Ex Rel. Moore

Opinion of the Court by

Judge Latimer

Reversing.

The Commonwealth of Kentucky, by and on relation of Ward J. Oates, Commissioner of Revenue, insti tuted this action in the Franklin Circuit Court to recover of the Crab Orchard Distillery Company the annual $500 distillers license fees, together with interest and penalty, for the years 1938 to 1942, inclusive, as provided in KRS 241.010, 243.010, 243.020, 243.030, and 243.-120. By later amendment the years 1943 and 1944 were included.

Defendant, Crab Orchard, by answer denied that it was ever a distiller manufacturing distilled spirits, or that it…