H. O. Hurley Co. v. Martin, Com'r of Revenue

Opinion of the Court by

Judge Perry

Affirming.

This appeal is prosecuted from a judgment of the Franklin circuit court, rendered in an action brought under the Declaratory Judgment Act by the appellants, H. 0. Hurley Company and J. R. Thronton & Co., for a construction of the provisions of what is called the Kentucky Alcoholic Beverage Tax Law, enacted by the 1936 Special Revenue Session of the G-eneral Assembly, Chapter 1, and a declaration of the rights of the appellants thereunder, or, in other words, whether or not they, as manufacturers of certain preparations, proprietary medicines,…