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DEPARTMENT OF REVENUE v. WILLIAMS

351 S.W.2d 875 (1961)

DEPARTMENT OF REVENUE ex rel. William E. SCENT, Commissioner of Revenue, Commonwealth of Kentucky, Appellant, v. Smythe J. WILLIAMS, Appellee.

Court of Appeals of Kentucky.

December 1, 1961.

Attorney(s) appearing for the Case

William S. Riley, Frankfort, for appellant.

George M. Catlett, William M. Johnson, Frankfort, for appellee.

STEWART, Judge.

This is an appeal from the judgment of the Franklin Circuit Court, which declared KRS 186.035 unconstitutional, as violative of Section 59 of the Constitution of Kentucky and of Section 1 of the 14th Amendment to the Constitution of the United States.

Under KRS 418.020 the case was submitted on an agreed statement of facts for determination of the construction and validity of KRS 186.035. Appellee, Smythe J. Williams, purchased a used motor...

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