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REEVES v. JEFFERSON COUNTY

245 S.W.2d 606 (1951)

REEVES et al. v. JEFFERSON COUNTY et al.

Court of Appeals of Kentucky.

Rehearing Denied February 22, 1952.

Attorney(s) appearing for the Case

A. E. Funk, Atty. Gen., Jo. M. Ferguson, Asst. Atty. Gen., for appellant.

Lucian L. Johnson, Johnson & Johnson, Lawrence G. Duncan, Co. Atty., all of Louisville, David Thornton, Versailles, for appellee.

Millard Cox, Louisville, amicus curiae.

LATIMER, Justice.

Jefferson County and the Jefferson County Board of Education, suing on behalf of themselves and all other counties similarly situated, filed a petition in equity in the Franklin Circuit Court against the Kentucky Tax Commission, alleging in substance: (1) that the Kentucky Tax Commission had arbitrarily and capriciously fixed the assessment value on stored whiskey for ad valorem property taxes; (2) that the Commission erroneously equalized this assessment...

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