Martin, Com'r of Revenue v. Louisville Motors

Opinion of the Court by

Judge Perry

Reversing.

This suit is an action, brought under the Declaratory Judgment Act, Civil Code of Practice, Section 639a — 1 et seq., in the Franklin Circuit Court by the appellee, Louisville Motors, Incorporated, against James W. Martin, as Commissioner of Revenue of the Commonwealth of Kentucky, and as such having under his direction the Division of Motor Yehicles of the Department of Revenue, and charged with the registration of all motor vehicles within the Commonwealth.

The plaintiff, Louisville Motors, in its petition alleged that in pursuance of its corporate…