Greene, Auditor v. Frankfort Distillery Company

Opinion op the Court by

Judge Clarke

Affirming.

In 1906 an annual license tax, based upon the amount of capital stock employed in this state, was imposed upon all corporations doing business in the state, except such as were engaged in named kinds of business. Chapter 22, article 11, Acts of 1906.

Appellee, a West Virginia corporation, then and now engaged in the distillery business here, coming within the provisions of that act, paid the tax thereby imposed in the years 1907 to 1917, inclusive. In 1917, the legislature placed the distillery business in a class by itself, and required all parties…