BROWN-FORMAN DISTILLERS CORP. v. COMMONWEALTH


346 S.W.2d 752 (1961)

BROWN-FORMAN DISTILLERS CORPORATION, Appellant, v. COMMONWEALTH OF KENTUCKY, DEPARTMENT OF REVENUE, etc., Appellee.

Court of Appeals of Kentucky.

May 19, 1961.


Attorney(s) appearing for the Case

Squire R. Ogden, Malcolm Y. Marshall, Ogden, Brown, Robertson & Marshall, Ben H. Morris, Louisville, for appellant.

William S. Riley, Virginia R. Collins, Department of Revenue, Frankfort, for appellee.


WADDILL, Commissioner.

The 1956 Legislature, by House Bill 516, amended KRS 243.680(1) by increasing from 5¢ to 10¢ the tax to be paid on each proof gallon of distilled spirits at the time the distiller obtains from the department a permit to engage in the business of manufacturing such spirits. The Act became effective May 18, 1956, and shortly thereafter we held in Foster Trading Corporation v. Luckett, Ky., 303 S.W.2d 315<...

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