Allphin v. Ohio River Co.

CLAY, Commissioner.

This suit tests the constitutionality of Chapter 149 of the 1954 Acts of the General Assembly insofar as it seeks to impose a franchise tax on appellee, a foreign common carrier water transportation company. On appellee's motion for judgment on the pleadings, the trial court adjudged the attacked portions of the Act unconstitutional, and enforcement was enjoined.

Our first question is whether or not the Act violates Section 51 of the Kentucky *95Constitution, which provides in part that “no law” shall be amended unless so much thereof as is amended be reenacted and published…