Union Refrigerator Transit Co. v. Kentucky
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS OF THE COMMONWEALTH OF KENTUCKY. This proceeding was begun by a statement filed by the .revenue agent of the .Commonwealth in the Jéfferson County Court, praying that certain personal property belonging to the plaintiff in error be assessed for taxation for state, county -and municipal taxes, and be also adjudged to pay a penalty of twenty per cent on the aggregate amount of .the tax. ' To this statement the Transit Company filed certain…
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ERROR TO THE COURT OF APPEALS OF THE COMMONWEALTH OF KENTUCKY. This proceeding was begun by a statement filed by the .revenue agent of the .Commonwealth in the Jéfferson County Court, praying that certain personal property belonging to the plaintiff in error be assessed for taxation for state, county -and municipal taxes, and be also adjudged to pay a penalty of twenty per cent on the aggregate amount of .the tax. ' To this statement the Transit Company filed certain demurrers and answers, upon which, ¿nd upon'the deposition of the -controller-of the company in St. Louis, Missouri, the case…
1Opinion of the Court
Mr. Justice Brown,
after making the foregoing statement,' delivered the opinion of the court.
In this. case the question is directly presented whether a corporation organized under the laws *of Kentucky is subject to taxation upon its tangible personal property, permanently located in other States, and employed there in the prosecution of its business. Such taxation is charged to be a violation of ■ the due process of law clause of the Fourteenth Amendment.
Section 4020 of the Kentucky statutes, under which this assessment was made, provides that “All real and personal estate within this State,…
2Cases cited33 opinions
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