Shannon, Auditor v. Esbeco Distilling Corp.

Opinion ' of the Court by

Creal, Commissioner

Reversing.

The Dant & Head Distilling Company, a corporation, owns a distillery plant at Q-ethsamine, Kentucky. At least, for portions of the years 1936-37, the Esbeco Distilling Corporation operated the plant under a lease from the owner. Before operating the plant the lessee was required to and did pay the annual permit fee or tax of $1,000 for each of the years as provided in section 2554b-57, Kentucky Statutes. The owner of the plant had also paid a similar fee or tax for such years.

The Esbeco Distilling Corporation instituted this action against…