Commonwealth v. Rosenfield Bros.
Court of Appeals of Kentucky
Case 47 — Proceedings by Commonwealth by Auditor's Agent against Rosenfield Bbos. & Co. to Collect Interest Alleged to be Due on Distilled Spirits During Bonded Period. APEAL FROM FRANKLIN CIRCUIT COURT — JAMES E. QANTRILL, CIRCUIT JUDGE. Judgment for Defendant and Commonwealth Appeals. POINTS' AND AUTHORITIES. 1. The Franklin circuit court had jurisdiction, both of the subject matter and of the parties.
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Case 47 — Proceedings by Commonwealth by Auditor's Agent against Rosenfield Bbos. & Co. to Collect Interest Alleged to be Due on Distilled Spirits During Bonded Period. APEAL FROM FRANKLIN CIRCUIT COURT — JAMES E. QANTRILL, CIRCUIT JUDGE. Judgment for Defendant and Commonwealth Appeals. POINTS' AND AUTHORITIES. 1. The Franklin circuit court had jurisdiction, both of the subject matter and of the parties. Com.v.Lyddane, 21 Law Rep., 1514 and 22 Law Rep., 28; Com. v. Grand Central Building Ass’n., 17 Law Rep., 215; Sections 976, 4169, 4171 and 4182, Ky. Stat.; General Stat., p. 1095, act of…
1Opinion of the Court
Opinion- or the couet by
JUDGE BARKER
Reversing :
The appellees, Rosenfield Bros. & Co., are the owners and proprietors of a distillery bonded warehouse in this State, wherein was stored during the fiscal years from 1898 to 1903, inclusive, distilled spirits; and this is a proceeding on the part of the Commonwealth, by the Auditor’s agent, to collect interest alleged to be due on the taxes assessed for State and county purposes during the bonded period. Without entering into a detailed statement of the pleadings, we can materially abbreviate the opinion by a simple statement of the issues, which…
2Cases cited8 opinions
- State ex rel. Lott v. BrewerSupreme Court of Alabama · 1879
- Sams v. Sams' AdministratorCourt of Appeals of Kentucky · 1887
- Commonwealth v. GrinsteadCourt of Appeals of Kentucky · 1900
- Commonwealth v. E. H. Taylor Jr. Co.Court of Appeals of Kentucky · 1897
- Stone v. CraftCourt of Appeals of Kentucky · 1900
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Cosby v. CommonwealthKentucky Supreme Court · 2004
- Bowman v. HamlettCourt of Appeals of Kentucky · 1914
- Livingood v. Transfreight, LLCKentucky Supreme Court · 2015
- Commonwealth on Relation v. FenleyCourt of Appeals of Kentucky · 1920
- Morrell Ref'g'r Car Co. v. CommonwealthCourt of Appeals of Kentucky · 1908
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