Commonwealth v. Central Consumers' Co.
Court of Appeals of Kentucky
CASE 47 — ACTION BY COMMONWEALTH BY' GEORGE H. ALEXANDER, REVENUE AGENT, AGAINST THE CENTRAL CONSUMERS CO. TO RECOVER TAXES. —March 22.' Appeal from Jefferson Circuit Court, Chancery Branch (Second Division.) Samuel Kirby, Judge. Judgment for defendant. Plaintiff appeals.
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CASE 47 — ACTION BY COMMONWEALTH BY' GEORGE H. ALEXANDER, REVENUE AGENT, AGAINST THE CENTRAL CONSUMERS CO. TO RECOVER TAXES. —March 22.' Appeal from Jefferson Circuit Court, Chancery Branch (Second Division.) Samuel Kirby, Judge. Judgment for defendant. Plaintiff appeals. The issue involved in this record, is the right of appellant, a State revenue agent, to institute a civil action in the Jefferson county court to recover in the name of and for the Commonwealth license fees due from breweries located in Jefferson county. The question is raised by special demurrer to the statement or…
1Opinion of the Court
OpinioN op the Court by
John D. Carroll Commissioner
— Reversing.
G-eorge H. Alexander, who is a revenue agent for the State at large, filed a “statement and petition” in the county court of Jefferson county against the appellee, setting out that it owned and operated a number of breweries in the city of Louisville during the years 1902, 1903, and 1904, and that under the law it should have paid a license tax of $200 each year for each of the breweries owned and operated by it, but that it paid only one license fee for each of said years. He asked for judgment against the appel-lee for $4,200…
2Cases cited2 opinions
- Gilbert v. BartlettCourt of Appeals of Kentucky · 1872
- Hager v. LucasCourt of Appeals of Kentucky · 1905
3Cited by4 opinions
- Commonwealth v. WeissingerCourt of Appeals of Kentucky · 1911
- Commonwealth v. Columbia Trust Co.Court of Appeals of Kentucky · 1915
- Commonwealth v. Gaulbert's Admr.Court of Appeals of Kentucky · 1909
- Commonwealth v. Cumberland Telephone & Telegraph Co.Court of Appeals of Kentucky · 1912