Reeves v. Louisville Gas & Electric Co.

Opinion op the Court by

Stanley, Commissioner—

Affirming.

The question before the court is whether manufacturing machinery of a public utility company in Louisville is subject to local taxation. It involves the construction of two amendments to the Kentucky -Constitution and of two statutes which respectively carry them into effect. The suit is by the appellee, Louisville Gas & Electric Company, claiming exemption of its property ■of that class, against the members of the State Tax Commission and the Attorney General, for a declaration of rights, and an injunction restraining the certification…