Louisville & Nashville Railroad v. Commonwealth

Opinion of the Court by

Judge Thomas

Reversing.

This is a proceeding instituted in the Franklin ^county court hy the Commonwealth of Kentucky through Earl C. Huntsman, revenue agent, as relator, seeking to have assessed against the appellant here and defendant below, Louisville & Nashville Railroad Company, what the relator claimed was omitted intagible property for the fiscal years of 1907, 1908, 1909, and 1910. The right to maintain the proceeding is claimed by the Commonwealth to be given by the provisions of section 4241 of the Kentucky Statutes, the part of which it is claimed furnishes the…