Strater Bros. Tobacco Co. v. Commonwealth
Decision Date | 10 February 1904 |
Citation | 78 S.W. 871,117 Ky. 604 |
Parties | STRATER BROS. TOBACCO CO. v. COMMONWEALTH. |
Court | Kentucky Court of Appeals |
Appeal from Circuit Court, Franklin County.
"To be officially reported."
Action by the commonwealth against Strater Bros. Tobacco Company. From a judgment for plaintiff, defendant appeals. Affirmed.
O'Neal & O'Neal and D. W. Sanders, for appellant.
C.J Whittemore and Hazelrigg & Chenault, for the Commonwealth.
This action arises from an effort to enforce section 32, subd. 3 art. 10, c. 128, p. 355, Acts 1902, which reads as follows
The appellant owns and operates a tobacco factory wherein the natural leaf is converted by process of manufacture into a manufactured product. For the appellant it is insisted (1) that it is a tax upon the manufactured product of the tobacco factory, not on the manufacturer's right or privilege to conduct a tobacco manufacturing business; (2) that it is a tax imposed under section 171 of the Constitution, and is in violation thereof, because it is not uniform.
For the commonwealth it is insisted that it is a license or occupation tax, and is not a tax upon the product of the tobacco manufacturer. Section 171 of the Constitution provides that taxes shall be levied and collected for public purposes only, and that they shall be uniform upon all property subject to taxation within the territorial limits of the authority levying the tax. Section 174 provides that all property shall be taxed in proportion to its value, unless exempted by the Constitution, and it contains the further provision which reads as follows: "*** Nothing in this Constitution shall be construed to prevent the General Assembly from providing for taxation based on income, license or franchises."
The taxes provided for by the sections of the Constitution to which we have referred are ad valorem taxes. Section 181 of the Constitution reads as follows: "*** The General Assembly may, by general law only, provide for the payment of license fees on franchises, stock used for breeding purposes the various trades, occupations,...
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Wright v. Hirsch
... ... sufficient to defray the estimated expenses of the ... commonwealth for each fiscal year. Taxes shall be levied and ... collected for public ... been upheld by this court in Strater Bros. Tobacco Co. v ... Com., 117 Ky. 604, 25 Ky. Law Rep. 717, 78 S.W ... ...
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Great A. & P. Tea Co. v. Kentucky Tax Com'n.
...or $100,000 per annum. And yet another is the division of a general class, as in this case and the Strater Case [Strater Bros. Co. v. Com., 117 Ky. 604, 78 S.W. 871, 25 Ky. Law Rep. 1717] into separate classes according to the volume of business done, and the imposition of a different tax u......
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Wright v. Hirsch, (No. 3136.)
...done. The power to tax according to the volume of business done has been upheld by this court in Strater Bros. Tobacco Co. v. Com., 117 Ky. 604, 25 Ky. Law Rep. 717, 78 S. W. 871, and here again the principle of uniformity was applied; the court saying: 'We do not think the tax is lacking i......