Kentucky Tax Commission v. Great Atlantic & Pacific Tea Co.

Opinion of the Court by

Judge Fulton

Affirming.

This is the second appeal of this case, involving the constitutionality of the so-called Kentucky Chain Store Tax, Kentucky Statutes, Section 4202a-17. The petition filed under the Declaratory Judgment Act, Civil Code of Practice, Section 639a—1 et seq., asserted the unconstitutionality of the act on several grounds and sought a recovery of taxes theretofore paid under it. The trial court sustained a demurrer to the petition and when the appellee declined to plead further its petition was dismissed. On appeal to this court the judgment was…