Standard Oil Co. v. City of Barbourville

Opinion op the Court by

Judge Rees

Reversing.

The Standard Oil Company brought this action to enjoin the city of Barbourville from collecting taxes for the years, 1932, 1933, 1934, and 1935 on certain personal property located on a triangular tract of land adjoining the Louisville and Nashville Railroad Company’s right of way. The property sought to be taxed consists of oil tanks and other equipment located on a tract of land owned by the Louisville and Nashville Railroad Company and leased by it to the appellant. Whether or not the property in question is subject to taxation by the city of…