Legal Opinion
Commonwealth Ex Rel. City of Wilmore v. McCray
Court of Appeals of Kentucky (pre-1976)
Decided June 23, 1933PublishedCited by 9 opinions
1Opinion of the Court
Opinion of the Court by
Chief Justice Rees
Reversing and certifying the law.
Wilmore, a town of the fifth class, enacted a license tax ordinance, by subsection 39 of which it was provided that each person, firm, or corporation engaged in selling cigarettes, or who at any time offers same for sale, shall pay an annual license tax of $100. This ordinance was enacted under the authority conferred upon cities of the fifth class by section 3637-7 of Carroll’s Kentucky Statutes. A warrant was issued against the appellee, who is engaged in the business of selling cigarettes, charging him with a…
2Cases cited19 opinions
- Gundling v. ChicagoSupreme Court of the United States · 1900
- Austin v. TennesseeSupreme Court of the United States · 1900
- Cook v. Marshall CountySupreme Court of the United States · 1905
- Hodge v. Muscatine CountySupreme Court of the United States · 1905
- Gundling v. City of ChicagoIllinois Supreme Court · 1898
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Nourse v. City of RussellvilleCourt of Appeals of Kentucky (pre-1976) · 1935
- Walters v. BindnerCourt of Appeals of Kentucky (pre-1976) · 1968
- Martin, Comr. of Revenue v. Nocero Ice Cream Co.Court of Appeals of Kentucky (pre-1976) · 1937
- Great Atlantic & Pacific Tea Co. v. Kentucky Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1939
- Great Atlantic & Pacific Tea Co. v. City of LexingtonCourt of Appeals of Kentucky (pre-1976) · 1934
4 more not listed; retrieve them via the Exa API.