Consolidation Coal Co. v. Martin

ALLEN, Circuit Judge.

This is an appeal from a decree of the' District Court in an action for declaratory relief under Title 28 U.S.C. § 400, 28 U. S.C.A. § 400, seeking a temporary and permanent injunction against a certification of assessments for a franchise tax under §§ 4077 to 4082, inclusive, Carroll’s Kentucky Statutes. Appellant attacks that part of the decree which holds that in relation to the operations hereinafter described, it is liable for a franchise tax for each of the years 1933, 1934, -and 1935, under § 4077, Carroll’s Kentucky Statutes, which in its pertinent portion reads…