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COM., ETC. v. COLLINS & MAY

593 S.W.2d 887 (1980)

COMMONWEALTH of Kentucky ex rel. Maurice P. CARPENTER, Commissioner of Revenue, Appellant, v. COLLINS & MAY, Unity Transport, Inc., Cox Trucking Company (Walter Scott Cox) and Rifle Coal Company, Flat Top Mining Company, D.B. Gullett and J. R. & N. Coal Company, Unity Transport, Inc., Flat Top Mining Company, D. B. Gullett Trucking Company and Unity Transport, Inc., Flat Top Mining Company, Tommy Hill and E-Town Supply, HRN Coal Company, Bill Ratliff and Rifle Coal Company, HRN Coal Company, Unity Transport, Inc., L. & L. Trucking Company, Appellees.

Court of Appeals of Kentucky.

January 18, 1980.

Attorney(s) appearing for the Case

William P. Sturm, Dept. of Revenue, Frankfort, for appellant.

Gary E. Conn, Grayson, Thomas M. Davis, Morgan County Atty., L. Barrett Frederick, West Liberty, for appellees.

Before GANT, HOWARD and WHITE, JJ.

GANT, Judge.

These consolidated actions were brought pursuant to KRS 135.010 and KRS 135.020 and each was resisted on the grounds that said sections are unconstitutional. In these actions, the state attempted to collect some of the 500-800 delinquent tax accounts in this county by the use of the distraint process provided in these two sections of the statute against persons owing money to the delinquent taxpayer. The lower court dismissed these actions on the grounds...

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