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  5. 826 S.W.2d 833 (1991)
 

YOUNT v. CALVERT

Nos. 90-CA-454-MR, 90-CA-1398-MR.

826 S.W.2d 833 (1991)

William D. YOUNT and Scott Barbour Suing On Their Own Behalf And On Behalf Of All Other Persons In The Commonwealth of Kentucky Similarly Situated, Appellants, v. C. Emmett CALVERT, Secretary Kentucky Revenue Cabinet; Jim Beam Brands Company, Appellees. JIM BEAM BRANDS COMPANY, Cross-Appellant, v. William D. YOUNT and Scott Barbour Suing On Their Own Behalf And On Behalf Of All Other Persons In The Commonwealth of Kentucky Similarly Situated, Appellants/Cross-Appellees, and C. Emmett Calvert, Secretary Kentucky Revenue Cabinet, Cross-Appellee.

Court of Appeals of Kentucky.

Rehearing Denied December 13, 1991.

Discretionary Review Denied by Supreme Court May 6, 1992.

Attorney(s) appearing for the Case

Joseph J. Leary, Frankfort, for appellants/cross-appellees.

Celia M. Dunlap, Div. of Legal Services, Revenue Cabinet, Frankfort, for cross-appellee Calvert.

Bruce F. Clark, Stites & Harbison, Frankfort, for cross-appellant Jim Beam Brands Co.

Before CLAYTON, HOWERTON and McDONALD, JJ.

McDONALD, Judge.

This is a tax case involving the constitutionality of the Kentucky ad valorem tax on distilled spirits. On September 29, 1989, the Franklin Circuit Court entered a judgment which held that the state ad valorem tax classification of distilled spirits, KRS 132.020(10)1 is a manifest violation of Section 171 of Kentucky's Constitution. The court held that distilled spirits should...

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