Standard Oil Co. v. Commonwealth
Court of Appeals of Kentucky
Case 11 — Prosecution against the Standard Oil Co. for Storing Oil in Bulk without Having Procured a License. APPEAL FROM LARUE CIRCUIT COURT-SAMUEL E. JONES, CIRCUIT JUDGE. Dependant Convicted and Atpeals. POINTS AND CITATIONS. 1. The Franklin circuit court has exclusive jurisdiction.
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Case 11 — Prosecution against the Standard Oil Co. for Storing Oil in Bulk without Having Procured a License. APPEAL FROM LARUE CIRCUIT COURT-SAMUEL E. JONES, CIRCUIT JUDGE. Dependant Convicted and Atpeals. POINTS AND CITATIONS. 1. The Franklin circuit court has exclusive jurisdiction. Section 32, Revenue Act of March, 29, 1902 (Acts of 190-2, pp. 355 to 358.) 2. If the tax is upon all oil stored in bulk or tank, regardless of the purposes for which stored, it is not an occupation tax, and not being an ad valorem tax, is not within the legislative! powers to tax which are enumerated in the…
1Opinion of the Court
Opinion of the court by
JUDGE O’REAR
Reversing.
Appellant was convicted for a violation of section 4224, Ky. St., which requires licenses for certain occupations, including the storing of oil in bulk or tanks in oil depots, in this State. The facts are that appellant maintained -a warehouse at Hodgenville, in which it kept oil stored in barrels in about car lots. As a result of the indictment a fine of $400 was imposed. This appeal involves the constitutionality of the statute, and its construction.: The first thing to be determined is, what is meant to be taxed by the statute? The provision is…
2Cases cited5 opinions
- Chilvers v. PeopleMichigan Supreme Court · 1862
- Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
- Livingston v. City of PaducahCourt of Appeals of Kentucky · 1883
- Chew v. KeckSupreme Court of Pennsylvania · 1833
- In re SandersU.S. Circuit Court for the District of Eastern North Carolina · 1892
3Cited by18 opinions
- Mitsui & Co., Ltd. And Ataka & Co., Ltd., Plaintiffs-Appellants-Cross v. American Export Lines, Inc., Defendant-Appellee-Cross-Appellant. Armstrong Cork Canada, Ltd., and Armstrong Cork Company v. American Export Lines, Inc.Court of Appeals for the Second Circuit · 1981
- Mitsui & Co. v. American Export Lines, Inc.Court of Appeals for the Second Circuit · 1981
- Union Central Life Ins. v. SpinksCourt of Appeals of Kentucky · 1904
- Great Atlantic & Pacific Tea Co. v. City of LexingtonCourt of Appeals of Kentucky (pre-1976) · 1934
- People v. WilsonIllinois Supreme Court · 1911
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