Commonwealth v. Day
Decision Date | 10 June 1941 |
Citation | 287 Ky. 176 |
Parties | Commonwealth, for Use and Benefit of City of Hazard, v. Day. |
Court | United States State Supreme Court — District of Kentucky |
1. Intoxicating Liquors. — The right to transport alcoholic beverages in Kentucky is, not an inherent right, and when it exists it must exist by virtue of a compliance with the alcoholic beverage control law and as an incident to the character of license held by the person claiming such right (Ky. Stats. Supp. 1939, secs. 2554b-114, 2554b-118, 2554b-120; Ky. Stats. Supp. 1940, sec. 2554b-113).
2. Intoxicating Liquors. — The license issued by the Commonwealth to engage in wholesale liquor business in Kentucky grants to wholesaler the incidental right to transport such beverages as he is authorized to sell from his licensed place of business only to licensed retailers, in his own trucks, in the manner prescribed by law, and municipality has no power to impose a tax on licensed wholesaler for privilege of transporting alcoholic beverages into municipality from his premises or place of business outside municipality (Ky. Stats. Supp. 1939, secs. 2554b-114, 2554b-118, 2554b-120).
3. Intoxicating Liquors. — A municipality may impose a license tax on liquor wholesaler located or doing business within its jurisdiction, but cannot impose a tax on the privilege of transporting alcoholic beverages into the municipality by licensed wholesaler having incidental right to transport such beverages as he is authorized to sell from his licensed place of business to licensed retailers in his own trucks (Ky. Stats. Supp. 1939, secs. 2554b-114, 2554b-118, 2554b-120).
4. Municipal Corporations. — Municipalities have only such powers as are given by express statute or by necessary implication.
Appeal from Perry Circuit Court.
Hubert Meredith, Attorney General, and W.E. Faulkner for appellant.
Dodd & Dodd and E.C. Wooton for appellee.
Before Roy Helm, Judge.
Affirming.
This case presents the question as to whether a municipality may place a tax on a nonresident liquor wholesaler, jobber or distributor, who delivers his products to customers within the municipality by means of his own trucks. The lower court held that the City of Hazard could not levy such a tax and the City prayed an appeal; however, it did not perfect it. The appellee has filed a copy of the record in accordance with the provisions of Section 741 of the Civil Code of Practice, and has asked that the judgment be affirmed. See Brown v. Thompson, 285 Ky. 410, 148 S.W. (2d) 285.
Since we concur in the views expressed by the trial judge in his opinion denying the right of the City to levy the tax, we quote it herein and adopt it as our own. It follows:
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