Dade Park Jockey Club v. Commonwealth by Auditor of Public Accounts.

Opinion of the Court by

Creal, Commissioner

Affirming,

Oil May 6, 1927, in consolidated actions pending in the Franklin circuit court styled Commonwealth, of Ken tueky by Milton Board, Revenue Agent, v. Dade Park Jockey Club, a corporation, in which it was sought to recover license tax due the commonwealth for the years 1925 and 1926, judgment was rendered in favor of plaintiff for $93,000 and the costs of the action. Of this sum $77,500 was for taxes due for the years in question, and the remaining $15,500 covered the 20 per cent, penalty provided by statute for the use and benefit of the reve…