City of Covington v. Cincinnati, Covington & Rosedale Railway Co.

Opinion op the Court- by

William Rogers Clay, Commissioner

— Eeversing.

The citv of Covington, on relation of its delinquent tax ■ collector, brought this action against the Cincinnati, Covington & Eosedale Eailway Company for the purpose of recovering certain taxes on its franchise which it is alleged was omitted from assessments for the years 1905 to 1909, inclusive. The petition charges that the defendant company failed and refused to make any report or state- , ment required by law for the purpose of ascertaining and fixing the value of its franchise. It is alleged that the defendant runs…