CULLEN, Commissioner.
In an action by the Commonwealth of Kentucky on relation of the Commissioner of Revenue, against L. C. Smith and others, to enforce a lien for inheritance taxes, judgment was entered dismissing the action on the ground that the inheritance tax law is unconstitutional. The Commonwealth has appealed.
The ground upon which the law was held unconstitutional was that the law does not "specify distinctly the purpose for which said tax is levied...
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