David J. Joseph Company v. City of Ashland

Opinion op the Court by

Judge Logan

Reversing.

The sole question involved on this appeal is whether certain machinery or equipment used by the appellant is manufacturing machinery within the meaning of section 4019al0, Kentucky Statutes. If it is manufacturing machinery, it is exempt from local taxation. It has been assessed by the city of Ashland for local taxation. Appellant asked that the assessment be adjudged void, and that an injunction be awarded to prevent the collection of the tax.

There is a stipulation covering the facts in the case. The business of appellant is thus described:

‘ ‘ The…