Glenmore Distilleries Co. v. Department of Revenue

Opinion of the Court by

Judge Fulton

Affirming'.

The appellant, Grlenmore Distilleries Company, brought this action against the Department of Revenue, the Kentucky Tax Commission and the Alcoholic Beverage Control Board, alleging that more than 1,500,000 gallons of whiskey in the warehouses of appellant on which it had paid the tax of 5 cents per gallon, commonly known as the production tax, amounting to $75,773.13, were destroyed by fire on November 12, 1938, without any fault on appellant’s part, and claimed the right to manufacture the same number of gallons without the payment of an…