Simon v. Frankfort Distillery, Inc.

DONAHUE, Circuit Judge.

In 1915, 1916, and 1917, the Erankfort Distillery, Inc., issued for full. value, to J. Simon & Sons, warehouse receipts for a large quantity of whisky. These warehouse receipts were issued in conformity with the warehouse laws of the state of Kentucky and the United States, in force at that time, and provided, among other things, that the whisky should be delivered upon the return of the receipt, the written order of holder thereof, and on payment of United States government taxes and all other taxes and storage and tax on storage at the rate of five cents per barrel…