Hillman Land & Iron Co. v. Commonwealth

Opinion of the Court by

Judge Miller

Dismissing appeal.

*77The Hillman Land & Iron Co. is a Missouri corporation, with its chief office and place of business in St. Louis. It has an authorized capital stock of $1,000,000.00, of which $750,000.00 has been issued. ■ The stock thus issued is represented by farm and timber lands in the State of Kentucky worth $400,000.00, which yielded an income of $17,462.83 in 1915. The corporation carried on no business during the year 1915, except what was carried on by its tenants, in Kentucky. It has no property, or business, or income therefrom in any other…