George v. Bernheim Distilling Co.

Opinion op the Court by

Judge Harris

Affirming in part, reversing in part.

Chapter 97 of the 1938 Acts of the General Assembly, now carried in KRS as 132.150, provides that a city of the first class may not levy on distilled spirits a tax rate in excess of $1.25 on each $100 of its assessed value.

Conceiving that the Act and the ordinances of the city of Louisville enacted pursuant thereto, are discriminatory and in violation of sections 170 and 171 of the Constitution, as well as that certain of the ordinances which he mentioned in his petition were violative of sections 289,1 and 4281u-2 of…