Reeves, Com'r of Revenue v. Wright Taylor

Opinion of the Court by

Judge Rees

Reversing.

The appellee, a corporation, owns the Francis Drive-It Garage, and has been engaged for many years in the business commonly known as the U-Drive-It or Rent-A-Car business. It owns and rents sixteen automobiles. On September 22, 1948, it brought a declaratory judgment action in the Franklin Circuit Court against H. Clyde Reeves, Commissioner of Revenue, wherein it sought, first, to have declared unconstitutional Chapter 51 of the Acts of 1948, now KRS 187.640, and, second,, if the Act should be declared constitutional to have it construed and the…