Swiss Oil Corporation v. Shanks, Auditor

Opinion of the Court by

Judge Clarke

Affirming on the direct and reversing on the cross appeal.

By this action the Swiss Oil Corporation attacks the validity of section 4223e-l of the Kentucky Statutes, which imposes a tax upon oil producers, and seeks to recover $8,944.64 paid by it to the state thereunder, and also to require the auditor to make similar refunds to all other producers of like taxes paid by them.

The lower court refused to permit plaintiff to sue for and on behalf of the other oil producers, but held the act void, and awarded plaintiff -a judgment requiring the auditor to issue…