Commonwealth v. West India Oil Refining Co.
Court of Appeals of Kentucky
CASE 109. — ACTION BY THE COMMONWEALTH AGAINST THE WEST INDIA OIL REFINING COMPANY.— Appeal from Jefferson Circuit Court (Chancery Branch,- Second Division). Samuel B. Kirby, Judge. Judgment for plaintiff, both parties appealed from the judgment of the Jefferson County Court to the Circuit Court, which dismissed the petition, and from this judgment the Commonwealth appeals.
1Opinion of the Court
Opinion oe the Court by
Judge Hobson
Affirming.
The West India Oil Refining Company is a Kentucky corporation. Its principal place of business is in Jefferson county, but it has not transacted bnsi*829ness of any kind in Jefferson county or in the state of Kentucky, or owned any property in the state, or had any officers or employes located in the state. All of its property has been, and is, located in Cuba and Porto Rico in the West Indies. It owns and has owned refineries in Cuba and Porto Rico. Its business is all done there. Its money was earned and kept there, and its accounts were due and…
2Cases cited12 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- New Orleans v. StempelSupreme Court of the United States · 1899
- Bristol v. Washington CountySupreme Court of the United States · 1900
- Metropolitan Life Insurance v. City of New OrleansSupreme Court of the United States · 1907
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
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3Cited by9 opinions
- Commonwealth v. Kentucky Distilleries & Warehouse Co.Court of Appeals of Kentucky · 1911
- State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1923
- Miami Coal Co. v. Fox, Treas.Indiana Supreme Court · 1931
- Hillman Land & Iron Co. v. CommonwealthCourt of Appeals of Kentucky · 1912
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