Kentucky Consumers Oil Co. v. Commonwealth

Opinion op the Court by

Judge Quin

— Reversing.

*438Appellant was indicted, and upon trial found guilty of a violation of that part of Kentucky Statutes, sec. 4224, pertaining to license taxes, reading as follows:

“To selling by retail, petroleum, lubricating or other oil, for each wagon used in transporting or retailing such oils, fifteen dollars for each county in which each wagon is .so used.”

Appellant is a refiner of and dealer in lubricating and other oils; its chief office is in Louisville. Under a contract made at its Louisville office with M. P. Cheek, of Spencer county, appellant agreed to…