Page:United States Reports, Volume 209.djvu/366

 OCTQBER TERM, 1907. 8ta__- Of t C. 'THOMPSON v. coMMoNWEALTH OF gENTUCKY. ERROR TO TH COURT OF APPEALS OF THE STATE OF KENTUCKY. No. 10. Argd ]eeh O, I8.--DeeMM Ai 6,1. Due pem of law doem not amure to tapayem that t court will 8um the interpretation given to a tatute by executive oflem or relie from the oonquece of minterpretation by either uc ofllce or the court; !mrd under every law fnm which there is no security. It i within the power of the State to tax spirit in bonded wahoueez end due to th United Stai4 Gover-,mt hw ben !id; end if the wam- hourmen i glvml a lien on the spirits for the teez end intert lid by him he i not deprlvd of his property without due proce of law. The fact that a wsxhouzemen paid tax without interest on mpirite in bond mniequently permitted the qrite to be withdrawn do not eztop the State to xcover from the warehousemen interrot due on uch taxe un- der the Watute, end a judgment therefor doez not deprive the warehouse- mau of I property without due'proem of law within the iIlni of  Fourteenth Ameoamnt, end o h/d az to the tx statutm of Ktucky. A Vlamificatiou of distilled spirits in bond, a distinct from other pruperty in regard to pyment of interrot on taxez does not constitute a discrimi- atiou amounting to a dfil of equal protection of th law within the Wmin Of th FotIrMMlth Tins is an action to collect interest on deferred taxe azed for the years 1898 to 1902, both inclusive, on distilled spirits, which were stored in the wehouse of plaintiff in error. The petition of the Commonwealth contains a cause of action for each year, and it is alleged in each that plaintiff in error was the owner or proprietor o_ a bonded warehouse in which distilled spirits were stored, and, as required by law, reported the quantity of spirits on which the Goverument tax had been paid or was then due, and the amount of spirits theretofore removed since the preceding report, showing the years in which

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