Commonwealth v. Chesapeake & Ohio Railroad
Court of Appeals of Kentucky
Case 85. — -PROCEEDING- BY THE COMMONWEALTH, BY T. M. BOWMAN, AS SHERIFF OF LEWIS COUNTY, AGAINST THE CHESAPEAKE & OHIO RAILROAD CO. FOR THE COLLECTION OF A FRANCHISE TAX. 'Appeal from Lewis Circuit Court. James P. Hakbeson, Circuit Judge. Judgment for defendant. Plaintiff appeals.
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Case 85. — -PROCEEDING- BY THE COMMONWEALTH, BY T. M. BOWMAN, AS SHERIFF OF LEWIS COUNTY, AGAINST THE CHESAPEAKE & OHIO RAILROAD CO. FOR THE COLLECTION OF A FRANCHISE TAX. 'Appeal from Lewis Circuit Court. James P. Hakbeson, Circuit Judge. Judgment for defendant. Plaintiff appeals. The precise question for decision in this case is not whether appellee is a “native” corporation, citizen and! resident of Kentucky, or a “domesticated” corporation, citizen .and resident of Kentucky, for it is conceded to be the latter, but whether, being a domesticated corporation and resident of Kentucky, it…
1Opinion of the Court
Opinion by
Judge Barker
Affirming.
Passing the several technical questions of procedure so learnedly discussed in the briefs of counsel, and assuming, for the purposes of this appeal, all of them adjudicated in favor of appellant, the real question presented by this record is whether or not a foreign railroad corporation which has complied with the provisions of sec. 841 of the Ky. Stats, of 1903, is subject to the payment of two franchise taxes annually. Conceiving that because the Chesapeake & Ohio Railway Company, a Virginia corporation operating an interstate railroad in part through Lewis…
2Cases cited1 opinion
- Cincinnati, N. O. & T. P. Railway. Co. v. CommonwealthCourt of Appeals of Kentucky · 1904