Ohio Valley Tie Co. v. Bruner

Opinion op the Court by

Judge Winn —

Reversing.

This ¡appeal presents but one question — whether a corporation which has once paid the organization tax as provided in Section 4225 of the Kentucky Statutes, must pay this tax again when it proceeds to extend its corporate existence by amendment as provided in Section 559 of the Kentucky Statutes.

The appellant corporation, at the time of its organization, paid the tax demanded by Section 4225 of the Kentucky Statutes, and by its articles of incorporation fixed the duration of its existence (Section 539, Kentucky Statutes, Subsection 6) as…