Commonwealth v. Kentucky Distilleries & Warehouse Co.

Opinion of the Court by

Judge Carroll

Reversing,

These three eases involving except in a few particulars that will be pointed out, the same questions of law and fact may be disposed of in one opinion. In each case the proceeding was instituted'by a revenue agent on behalf of the Commonwealth, seeking to assess as omitted property what are called “distiller’s storage accounts.” The appellees are distillers engaged in the manufacture of whiskey, and it is admitted that the storage accounts sought to-be assessed have never been listed for taxation. A number of reasons are presented by counsel for…