City of Huntington v. Huntington Water Corp.

Hatcher, Judge:

The City recovered a judgment against the Water Corporation for a tax charge of one per cent of its gross revenue, for the fiscal year of 1934-5. The ordinance thereon was passed in September, 1934, and reenacted in April, 1935. The part imposing the charge follows:

“There is hereby laid and imposed upon every public utility using the streets of the City of Huntington for the purpose of laying pipe, pipe lines, tracks and other means of conveyance of any persons or any produce or energy excepting steam railroads, a charge equal to one per cent (1%) of the gross revenue derived…