Kohn v. Reeves, Com'r of Revenue

Opinion op the Court by

Morris, Commissioner—

Affirming.

This suit, originally instituted by the Commonwealth on relation of the Revenue Commissioner, sought to collect about $3,000 of unpaid tax on spirituous liquors held by the Central Distributing Company, wholesale dealers in Newport, Kentucky. Upon its institution plaintiff secured an order of attachment against property of the defendant, chiefly liquors, which was sustained at the time of rendition of judgment in November, 1939.

The appellants, Kohn and others set up a claim to the attached property on the grounds that they held a mortgage…