City of Owensboro v. Dark Tobacco Growers' Ass'n

Opinion op the Court by

Turner, Commissioner

Affirming.

Appellee is a nonprofit-earning corporation organized under the provisions of the Bingham Co-operative Marketing Act, being sections 883f-l to 883g-29.

In July, 1924, it had on hand in Owensboro, Ky., a municipality of this state, approximately $350,000 worth of tobacco. The municipality assessed the same for municipal purposes, and was proceeding to enforce the collection of such taxes when this action for an injunction was instituted by the association.

The two questions raised are: (1) The constitutionality of the exemption act of the…