Commonwealth Ex Rel. Howard v. Imperial Oil Co.

Opinion op the Court by

Judge Siler

Reversing.

Commonwealth of Kentucky, the appellant, sought to recover $1597.16 in tax penalties and tax interest from Imperial Oil Company and others, the appellees, under statutory provisions. The trial court having overruled appellant’s general demurrer to appellees’ answer, and this action then having been submitted on the pleadings, a judgment was thereupon rendered dismissing appellant’s petition. This appeal is now prosecuted by appellant seeking reversal of that judgment.

Appellant’s present contention is that the judgment should be reversed because the…