City of Louisville v. Fidelity & Columbia Trust Co.

Opinion of the Court by.Judge Carroll

Reversing.

The question in this case is whether stock owned by L. P. Ewald in the Ewald Iron Company can be subjected to taxation by the city of Louisville. It is sought to charge the estate of Ewald with the tax on this- stock upon the ground that he was the sole stockholder in the Ewald Iron Company, which had never paid any taxes to the city.

At the outset we are confronted by the argument of counsel for the Ewald estate that this question has heretofore been determined by this court adversely to the city of Louisville, and of course if this is so, that…