Commonwealth v. Southern Pacific Co.

Opinion of the Court by

Judge Nunn

Affirming.

These actions were brought under Section 4225 of the Kentucky Statutes by the Commonwealth of Kentucky, on relation of revenue agent, against the appellees, railroad corporations, to recover an organization tax on the original, capitalization of each company,' together with a 20 per cent penalty. Demurrer was sustained to the petition in each case, and the Commonwealth appeals. The facts and proceedings are so similar that they may be considered and disposed of together.

■ In 1884, the Southern-Pacific was chartered by a special act of the Legislature…