Commonwealth v. Steele
Court of Appeals of Kentucky
CASE 78. — SEPARATE PROCEEDINGS BY THE 'COMMONWEALTH, BY AUDITOR’S AGENT, AGAINST W. A. STEELE AND J.'H. HICKMAN TO COMPEL THE LISTING OF OMITTED .PROPERTY FOR TAXATION. — Appeal from Daviess Circuit Court. T. P. Birkhead, Circuit Judge.
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CASE 78. — SEPARATE PROCEEDINGS BY THE 'COMMONWEALTH, BY AUDITOR’S AGENT, AGAINST W. A. STEELE AND J.'H. HICKMAN TO COMPEL THE LISTING OF OMITTED .PROPERTY FOR TAXATION. — Appeal from Daviess Circuit Court. T. P. Birkhead, Circuit Judge. Prom the judgment the Commonwealth Appeals.— A franchiser paying corporation is forced und'er our law to pay tax on all its capital, whether invested in tangible property or not, at its earning capacity, and if a non-franchise paying corporation or its stockholders, is to escape taxation on every thing except its tangible property, and thus its stockholders…
1Opinion of the Court
Opinion of the Court by
Wm. Rogers Clay, Commissoner
Affirming.
These proceedings were instituted in the Daviess county court by the auditor’s agent to compel the listing by appellees of certain omitted property. The same questions are involved in each case, and they will be considered together. The - petition charges in each instance that the appellee therein referred to was the owner, on the 15th of' ¡September of the years 1899,1900,1901,1902,1903, and 1904, of money, certificates, bonds, mortgages, and stock in various corporations, none of which paid or was liable for a franchise tax, of…
2Cited by5 opinions
- Ewald's v. City of LouisvilleCourt of Appeals of Kentucky · 1921
- Commonwealth ex rel. Auditor's Agent v. Louisville Gas Co.Court of Appeals of Kentucky · 1909
- Commonwealth ex rel. Hopkins v. Fidelity Trust Co.Court of Appeals of Kentucky · 1912
- Commonwealth v. MuirCourt of Appeals of Kentucky · 1916
- Slater v. CommonwealthCourt of Appeals of Kentucky · 1915