Commonwealth v. Hazel

Opinion op the Court by

Chiep Justice Hobson—

Reversing.'

Section 4224, Kentucky Statutes, provides that before engaging in any occupation or'selling any article named therein, the person desiring to do so, shall procure a license and pay the' tax therein required. The last subdivision of the section is in these words:

“Any person or corporation who shall purchase lands sold for taxes due this Commonwealth, as provided in this chapter, shall be deemed a tax broker whenever the amount of such purchases shall aggregate five hundred dollars, and shall, within fifteen days after the said sale,…