City of Louisville v. Louisville Tin & Stove Co.

Opinion op the Court by

William Rogers Clay, Commissioner

Reversing.

This is a suit by tbe city of Louisville against tbe Louisville Tin & Stove Company to recover taxes for tbe years 1908 to 1911, inclusive,- on its real estate and plant located on tbe north side of Maple street. Tbe chancellor held that tbe property was exempt, under an ordinance of tbe city of Louisville, enacted July 29th, 1898, pursuant to section 170 of the Constitution and section 2980a of tbe Kentucky Statutes, authorizing municipalities to exempt manufacturing establishments *558from municipal taxation for a period not…