Page:United States Reports, Volume 209.djvu/371

 THOMPSON v. KENTUCKY. 34 to submit the same to the board of valuation and assessment which board is to fix the value of the spirits for the purpose of taxation under the act and to assess the same accordingly. Notice is requir to be given to the owner or proprietor of the warehouse of the amount so fixed, and certify the value of the spirits assessed for said taxes to the auditor of public accounts, and that officer certifies to the county clerks of the respective countie the amount liable for county, city, town or district taxation, and the date when the bonded period will expire. The report is filed in the office of the county clerk and certified to the prbper collecting officer. The person or corpo- ration having custody of the spirits on the fifteenth of Sep- tember in the year the assessment is made is made liable for the taxes "due thereon, together with all interest and penalties which may accrue; and any warehonsemAn or custodian of such spirits, who shall pay the taxes, interest or penalties on such spirits, shall have a lien thereon for the amount so paid, with legal interest from date of payment." � Art. V, ch. 103, p. 310, Acts 1892. �10, � Art. V, provides as follows: "Taxes on distilled spirits which may be assessed while in a bonded warehouse, and on which the United States ermnent tax has not been paid or will not become due before the first day of March after assessment, shall be due on the first day of January, May and September next after the 'said Government tax becomes due or be paid, or .when the spirits are removed from the warehouse; and the taxes on each year's assessment shall bear legal interest as other taxes." The statute of 1902 strikes out the words "as other taxes" and inserts the words "until paid." Upon this change the controversy turns. The Court of Appeals in CommonweallA v. Rosenfld Brothers, supra, said there was a change in words only, not one ha substance or meaning, and unless this be so, it was said, the legislature had taken "great pains to insert into eye .ry section relating to the subject-matter words which meant nothing." And again: "We do not know how the leg- islature .could have made it plainer that state taxes on whiskey

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