Commonwealth v. Ky. Distilleries & Warehouse Co.
Court of Appeals of Kentucky
Appeal from Franklin Oircnit Court. H. G. Botts, Special Judge. Judgment for defendant, plaintiffs appeal POINTS AND AUTHORITIES. 1. Money ,and trade-marks that indicate where an article is made, of .a non-resident, when in use in this state, have a situs here and are assessable for taxation. Constitution of Kentucky, Section 172; Kentucky Statutes, Section 4020; Acts.of Kentucky Legislature, 1906, page 88; 28 Ky.
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Appeal from Franklin Oircnit Court. H. G. Botts, Special Judge. Judgment for defendant, plaintiffs appeal POINTS AND AUTHORITIES. 1. Money ,and trade-marks that indicate where an article is made, of .a non-resident, when in use in this state, have a situs here and are assessable for taxation. Constitution of Kentucky, Section 172; Kentucky Statutes, Section 4020; Acts.of Kentucky Legislature, 1906, page 88; 28 Ky. Law Rep. 199, City of Covington v. Pullman Company; 177 U. S. 133, Bristol v. Washington County; 102 S. W. Rep., 859 (Ky.) Commonwealth v. R. G. Dun & Co., (31 Ky. Law Rep. 561);…
1Opinion of the Court
*524Opinion op the Court by
Judge Barker.
Affirming.
This is a proceeding by tbe commonwealth of Kentucky, through a revennue agent, against the Kentucky Distilleries & Warehouse Company, a New Jersey corporation doing business in this state, to require it to list certain of its property alleged to have been omitted from its tax list for the years 1901 to 1905, inclusive. The appellee owns several whisky distilleries in Franklin county, and has its principal Kentucky office in Frankfort, and through the banks of that city transacts annually a considerable financial business. The progress of the case…
2Cases cited11 opinions
- Metropolitan Bank v. St. Louis Dispatch Co.Supreme Court of the United States · 1893
- Macmahan Pharmacal Co. v. Denver Chemical Mfg. Co.Court of Appeals for the Eighth Circuit · 1901
- Hart v. SmithIndiana Supreme Court · 1902
- Dant v. HeadCourt of Appeals of Kentucky · 1890
- Farmers' Bank & Trust Co. v. NewlandCourt of Appeals of Kentucky · 1895
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Commonwealth v. Kentucky Distilleries & Warehouse Co.Court of Appeals of Kentucky · 1911
- Stratton & Terstegge Co. v. Stiglitz Furnace Co.Court of Appeals of Kentucky (pre-1976) · 1935
- Fayette Realty & Finance Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1929
- Bell v. CommonwealthCourt of Appeals of Kentucky · 1924
4 more not listed; retrieve them via the Exa API.