Page:United States Reports, Volume 209.djvu/367

 THOMPSON .' KENTUCKY. 209 U. 8. 8ta-,t o/th ( such spirits were assessed for taxation and the number of packages and their value as assessed. And it is alleged that by such reports, wh/h were verified as the law directs, there was shown to be due the 'Commonwealth of Kentucky, taxes, exclusive of any interest, the sum of dollars" for the particular year. It is further alleged that "the sum reported as 'taxes due was incorrect, in that there was not in- cluded accumulated interest on the taxes due while the spirits remained in the bonded warehouse." The amount for each year is alleged. The petition was amended by order of the court and made specific as to the tax rate assessed by the Commonwealth for the period of years covered by the petition. The amendment also stated the valuation fixed by the state board of valuat/on on distilled sp/rits and the time when the spirits were placl in bond, when withdrawn, and the amount of taxes paid thereon by plaintiff in error. The answer of the defendant, plaintiff in error here, is very voluminous. It denies that plaintiff in error was indebted to the Commonwealth for taxes and interest for any of the years mentioned in the petition, beyond that which was duly paid' to the Commonwealth and duly credited by it, "as set out in the petition," denies that there is due any interest "from any date whatever," or any penalty or penalties. It is alleged with much circumstantiality that plaintiff in error made re- ports required of him by the law of the State upon blank forms furnished by the auditor of public accounts, who was charged with the duty of supervising the collection of all taxes on dis- tilled spirits, and-adjusting and settling the claims and ac- counts therefor, and that that officer verified and approved �the reports and accepted the amounts of taxes paid, with the �reports and issued receipts for and on behalf of the Common- wealth. And it is alleged that the auditor and treasurer hav- ing accepted the principal sum of taxes without any interest or penalty, in full satisfaction of the Commonwealth's claim, to permit it to recover any other or further sum "would be inequitable, unconscionable and unjust," and that any re-

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