Majority
p. 509No. 8. Ziffrin, Inc. v. Martin, Commissioner of Revenue of Kentucky, et al. October 12, 1939.
Mr. Norton L. Goldsmith for the appellant.
H. Clyde Reeves, Commissioner of Revenue of Kentucky, Member of Kentucky Tax Commission and Member of Kentucky State Alcoholic Beverage Control Board, substituted as a party ap-pellee in the place and stead of James W. Martin, formerly Commissioner of Revenue of Kentucky, etc., per stipulation of counsel, on motion of