City of Louisville v. Ewing Von-Allmen Dairy Co.

Opinion op the Court by

Judge Baird

Reversing.

The sole question involved on this appeal is was the machinery owned and used by appellee in pasteurizing milk in its natural state, subject to municipal assessment and taxation, within the meaning and intent of section 4019a-10, Kentucky Statutes?

The record shows that the machinery of appellee used in the pasteurization process was, by mistake, as appellee alleged in its petition, assessed with the proper officials of the city for $63,862, which is now claimed to be exempt from taxation for municipal purposes.

Appellee in its petition, in addition…