Strater Bros. Tobacco Co. v. Commonwealth
Court of Appeals of Kentucky
Case 70 — ‘Action by the Commonwealth against Strater Bros. Tobacco Co. for a License Tax. APPEAL FROM FRANKLIN CIRCUIT COURT. Judgment for Plaintiff and Defendant Appeals.
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Case 70 — ‘Action by the Commonwealth against Strater Bros. Tobacco Co. for a License Tax. APPEAL FROM FRANKLIN CIRCUIT COURT. Judgment for Plaintiff and Defendant Appeals. This is an action by the State under section 32, subdivision 3, art. 10, chap. 128, of the Acts of 1902, which provides that, “All corporations, &c. operating a tobacco, factory in this State, whereby the natural leaf is converted into a manufactured product, shall pay a license tax of one dollar on the marketable value of each $1,000 of such product, up to. $100,000, and fifty cents on each $1,000 in excess of $100,000.”…
1Opinion of the Court
Opinion or -the cohbt by
JUDGE PAYNTER
Affirming.
'This action arises from an effort to enforce section 32, subdivision 3, article 10, c. 128, p. 355, Acts 1902, which reads as follows “That all corporations, associations, co-partnerships or other persons, owning or operating a tobacco factory in this State, whereby the natural leaf is converted by process of manufacture into manufactured product, including cigars and cigarettes, shall pay a license tax therefor. On the manufactured product (except cigarettes) for each factory, one dollar on the marketable value’ of each one thousand dollars of…
2Cited by19 opinions
- Hager v. WalkerCourt of Appeals of Kentucky · 1908
- Raydure v. Board of SupervisorsCourt of Appeals of Kentucky · 1919
- Reynolds Metal Co. v. MartinCourt of Appeals of Kentucky (pre-1976) · 1937
- Brown-Foreman Co. v. CommonwealthCourt of Appeals of Kentucky · 1907
- City of Louisville v. Cromwell, TreasurerCourt of Appeals of Kentucky (pre-1976) · 1930
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