Commonwealth Ex Rel. Martin v. Tom Moore Distillery Co.

Opinion of the Court by

Chief Justice Ratliff—

Reversing.

The appellant, Commonwealth of Kentucky, on relation of James "W. Martin, Commissioner of Revenue, brought this action in the Franklin Circuit Court, seeking to recover of appellee the sum of $11,810.63, and a .20% penalty thereon, for its failure to pay the production tax provided by law on certain whisky manufactured by appellee within 15 days after same was manufactured.

The action was brought pursuant to Chapter 149 of the Acts of the General Assembly of 1934, which provides for the payment of certain taxes oii the manufacture, sale,…