Commonwealth v. Fowler
Court of Appeals of Kentucky
Case 29 — INDICTMENT— APPEAL PROM JEPEERSON CIRCUIT COURT, CRIMINAL DIVISION. 1. Section 181 of the Constitution authorizing the Legislature to provide for the payment of license fees on franchises, trades, professions, &c., was not meant to limit the taxing power of the Legislature, but it is permitted to adopt those forms of taxation in addition to the powers conferred by the other sections of the Constitution.
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Case 29 — INDICTMENT— APPEAL PROM JEPEERSON CIRCUIT COURT, CRIMINAL DIVISION. 1. Section 181 of the Constitution authorizing the Legislature to provide for the payment of license fees on franchises, trades, professions, &c., was not meant to limit the taxing power of the Legislature, but it is permitted to adopt those forms of taxation in addition to the powers conferred by the other sections of the Constitution. (Present Constitution sees. 169 to 182.) 2. In the exercise of her police power the State is the “ sovereign mistress,” and may impose licenses upon “the various trades, occupations…
1Opinion of the Court
JUDGE HAZELRIGG
delivered the opinion op the court.
The appellee Fowler was indicted for selling whisky without license, and found not guilty by the court upon the following agreed statement of facts: The defendant, a legally registered pharmacist, regularly engaged in business as a retail and prescription druggist in good faith in Louisville, Kentucky, sold as a-medicine at his drug store one pint of whisky to R. H. Thompson at the time and in the manner charged in the indictment; that the whisky was bought in good faith to be used as a medicine; that the defendant had not procured any license…
2Cases cited6 opinions
- Intoxicating-Liquor CasesSupreme Court of Kansas · 1881
- Noecker v. PeopleIllinois Supreme Court · 1878
- Wright v. PeopleIllinois Supreme Court · 1881
- In re RuthSupreme Court of Iowa · 1871
- Sarrls v. CommonwealthCourt of Appeals of Kentucky · 1885
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3Cited by15 opinions
- City Council v. KellySupreme Court of Alabama · 1904
- Kentucky Board of Pharmacy v. CassidyCourt of Appeals of Kentucky · 1903
- Gray v. Methodist Episcopal Church, South, Widows & Orphans HomeCourt of Appeals of Kentucky (pre-1976) · 1938
- Columbia Trust Co. v. Lincoln InstituteCourt of Appeals of Kentucky · 1910
- State Tax Commission v. Hughes Drug Co.Court of Appeals of Kentucky (pre-1976) · 1927
10 more not listed; retrieve them via the Exa API.