Frank Fehr Brewing Co. v. Commonwealth Ex Rel. Oates

Opinion, op the Court by

Stanley, Commissioner—

Affirming in part and reversing in part.

We have for construction Section 4281c-2, Kentucky Statutes, now KRS 243.720(3) as follows:

“There is hereby levied upon the sale or distribution by sale or gift a tax of one dollar and fifty cents ($1.50) on each barrel of thirty-one (31) gallons and a like or proportional rate per gallon, or fractional part thereof, on beer sold or distributed in any other container of more or less thirty-one (31) gallons.”

Since the effective date of the statute, and before, the appellant has maintained a wall faucet…