[Download] "Brown-forman Co. v. Commonwealth Kentucky." by Supreme Court of the United States " eBook PDF Kindle ePub Free
eBook details
- Title: Brown-forman Co. v. Commonwealth Kentucky.
- Author : Supreme Court of the United States
- Release Date : January 16, 1910
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 73 KB
Description
whereby every corporation or person engaged in the State, "in the business or occupation of compounding, rectifying, adulterating or blending distilled spirits," is required to pay "a license tax of one and one-fourth cent upon every wine gallon of such compounded, rectified, blended or adulterated distilled spirits." The defenses presented were, first, that the plaintiff in error had paid the tax due for the rectification of "single stamp spirits," and that the act does not cover "double stamp spirits," used as a basis for its operations; second, that the act was repugnant to the constitution of the State; and, third, that the act is repugnant to the Constitution of the United States, in that it is a regulation of interstate commerce, and operates as a denial of the equal protection of the law. The questions concerning the validity of the act under the state constitution and as to the liability of the plaintiff in error under the act as construed and enforced by the highest court of Kentucky, may be laid on one side, for the only contentions which concern us under this writ of error to the state court are those which arise under the Constitution of the United States.