Thompson v. Commonwealth
Court of Appeals of Kentucky
Case 37.-ACTION BY THE COMMONWEALTH AGAINST JOHN B. THOMPSON TO RECOVER. TAXES ON WHISKEY IN BONDED WAREHOUSE. — Appeal from Franklin Circuit Court.» Robert L. Stout, Circuit Judge. Judgment for Plaintiff. Defendant appeals. POINTS AND AUTHORITIES. 1. Whiskeys in bonded warehouses are subject to taxation.
Read the full summary
Case 37.-ACTION BY THE COMMONWEALTH AGAINST JOHN B. THOMPSON TO RECOVER. TAXES ON WHISKEY IN BONDED WAREHOUSE. — Appeal from Franklin Circuit Court.» Robert L. Stout, Circuit Judge. Judgment for Plaintiff. Defendant appeals. POINTS AND AUTHORITIES. 1. Whiskeys in bonded warehouses are subject to taxation. (Com. v. Rosenfield Bros. 25 Rep. 2229; Com. v. J. R. Walker, 25 Rep. 2122; Com. v. Taylor, 101 Ky., 327; Com. v. W. A. Gains & Co., 80 Ky., 489; Carstairs v. Cochran, 193 U. S. 10.) 2. Property in the hands of a receiver is taxable. (Spalding v. Com., 88 Ky., 135;’Ex parte Tyler 149, U.…
1Opinion of the Court
Opinion of the Court by
Judge O’Rear
Affirming.
The sole question presented on this appeal is whether the statutes of this State imposing a tax. on distilled spirits in bonded warehouses violate toe federal Constitution, and particularly the Fourteenth Amendment thereof. The question as to whether the statutes are valid under the Constitution of this State has been thoroughly considered by this courl in numerous cases, and in every instance decided in favor of their constitutionality. See Commonwealth v. E. H. Taylor, Jr. Co., 101 Ky. 325. 19 Ky. L. R. 552; 41 S. W. 11; Commonwealth v. Walker,…
2Cases cited3 opinions
- Carstairs v. CochranSupreme Court of the United States · 1904
- Commonwealth v. E. H. Taylor Jr. Co.Court of Appeals of Kentucky · 1897
- Commonwealth v. Rosenfield Bros.Court of Appeals of Kentucky · 1904
3Cited by6 opinions
- Hansford v. CommonwealthCourt of Appeals of Kentucky · 1916
- Swanigan v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1931
- Commonwealth ex rel. Sheriff Woodford County v. GreenbaumCourt of Appeals of Kentucky · 1910
- Eastern Gulf Oil Co. v. Kentucky State Tax CommissionDistrict Court, E.D. Kentucky · 1926
- Kelley v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1945
1 more not listed; retrieve them via the Exa API.