Brown-Foreman Co. v. Commonwealth
Court of Appeals of Kentucky
CASE-46.-ACTION BY THE COMMONWEALTH AGAINST THE BROWN-FOREMAN CO. TO RECOVER TAXES ON “SINGLE STAMP SPIRITS.” Appeal from Franklin Circuit Court. R. L. Stout, Circuit Judge. Judgment for plaintiff. Defendant appeals. POINTS AND AUTHORITIES. 1. The bill relates only to single stamp spirits and the demurrer should be sustained by every rule of construction. (1 Acts 1906, page 549; Exp. Hall, 1 Pick. (Mass.), 261; Brockett v. R. R. Co., 14 Pa. St., 241; State v. Smith, 5 Humph.
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CASE-46.-ACTION BY THE COMMONWEALTH AGAINST THE BROWN-FOREMAN CO. TO RECOVER TAXES ON “SINGLE STAMP SPIRITS.” Appeal from Franklin Circuit Court. R. L. Stout, Circuit Judge. Judgment for plaintiff. Defendant appeals. POINTS AND AUTHORITIES. 1. The bill relates only to single stamp spirits and the demurrer should be sustained by every rule of construction. (1 Acts 1906, page 549; Exp. Hall, 1 Pick. (Mass.), 261; Brockett v. R. R. Co., 14 Pa. St., 241; State v. Smith, 5 Humph. (Tenn.), 261; Evans v. Stevens, 4 T. R., 462, (per Lord Kenyon); Morrall v. Sutton,. 1 Phil., 533; Doe v. Jesson, 2…
1Opinion of the Court
Opinion of the • Court by
Judge Hobson
Affirming.
At the last session of ■ the • General Assembly the following act was passed:
“An act relating to revenue and taxation, providing *408for license taxes on compounded, rectified, adulterated or blended distilled spirits, known and designated as single stamp spirits, and providing penalties for violations of its provisions.
“Be it enacted by the General Assembly of tbe commonwealth of Kentucky:
“Section 1. Every corporation, association, company, copartnership or individual engaged in this State in the business or occupation of compounding, rectifying,…
2Cases cited8 opinions
- Jacobs's adm'r v. Louisville & Nashville R. R.Court of Appeals of Kentucky · 1874
- Commonwealth v. GodshawCourt of Appeals of Kentucky · 1891
- Strater Bros. Tobacco Co. v. CommonwealthCourt of Appeals of Kentucky · 1904
- Conley v. CommonwealthCourt of Appeals of Kentucky · 1895
- Shugars v. HamiltonCourt of Appeals of Kentucky · 1906
3 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Hager v. WalkerCourt of Appeals of Kentucky · 1908
- McGannon, Admx. v. State Ex Rel. TrappSupreme Court of Oklahoma · 1912
- Raydure v. Board of SupervisorsCourt of Appeals of Kentucky · 1919
- Binion, Sheriff v. Oklahoma Gas Electric Co.Supreme Court of Oklahoma · 1910
- City of Louisville v. Sagalowski & SonCourt of Appeals of Kentucky · 1910
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