Brown-Forman Co. v. Kentucky
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. ' The facts are stated in the opinion. The act is unconstitutional under the Fourteenth Amendment; under the commerce clause, and under prohibition against imposts upon exports and imports. On writ of error to review the judgment of the highest • court of a State, as against a right claimed utider the Fedéral Constitution, this court is not bound by the state court’s construction of the statute.
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ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. ' The facts are stated in the opinion. The act is unconstitutional under the Fourteenth Amendment; under the commerce clause, and under prohibition against imposts upon exports and imports. On writ of error to review the judgment of the highest • court of a State, as against a right claimed utider the Fedéral Constitution, this court is not bound by the state court’s construction of the statute. Scott v. M.cNeal, 154 U. S. 34; Huntington v. Attrill, 146 U. S. 657, 683; Mobile efe O. R. Co. v. Tennessee, 153 U. S. 486; Connolly v. Union…
1Opinion of the Court
' Mr. Justice Lurton
delivered the opinion of the court.
The Commonwealth of Kentucky instituted this proceeding to collect an occupation tax imposed by an act of the general assembly of that State of March 26, 1906, whereby every corporation or person engaged in the State, “in the business or occupation of compounding, rectifying, adulterating or blending distilled spirits,” is required to pay “as license tax of one and one-fourth cent upon every wine gallon of such compounded, rectified, blended or adulterated distilled spirits.” The defenses presented were, first, that the plaintiff in error…
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