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NATIONAL DISTILLERS PROD. CORP. v. BOARD OF EDUCATION

256 S.W.2d 481 (1952)

NATIONAL DISTILLERS PRODUCTS CORP. v. BOARD OF EDUCATION OF FRANKLIN COUNTY ex rel. REEVES.

Court of Appeals of Kentucky.

As Modified on Denial of Rehearing March 27, 1953.

Attorney(s) appearing for the Case

Earl S. Wilson and William Marshall Bullitt (of Bullitt, Dawson & Tarrant), Louisville, for appellant.

William A. Young, Frankfort, Hensley & Logan, Louisville, Lucian L. Johnson, Louisville, of counsel, for appellee.

STEWART, Justice.

The sole question in this case is whether ad valorem taxes paid by National Distillers Products Corporation to the Franklin County Board of Education, hereinafter called the National Distillers and the Board, respectively, on each assessed valuation of whiskey fixed by the Kentucky Tax Commission as of September 1, 1946, September 1, 1947, and September 1, 1949, should have been computed by applying to each such valuation (a) the school rate levied...

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