Morrell Ref'g'r Car Co. v. Commonwealth
Court of Appeals of Kentucky
CASE 46 — PROCEEDINGS BY ' THE COMMONWEALTH BY THE AUDITOR’S AGENT AGAINST THE MURRELL . REFRIGERATOR CAR CO TO COLLECT A FRANCHISE TAX. — Appeal from. Carlisle Circuit Court. John K. Hendrick, Special Judge. From the judgment the Commonwealth appeals— POINTS AND AUTHORITIES. 1. Appellant’s tangible property is not assessable in Kentucky.
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CASE 46 — PROCEEDINGS BY ' THE COMMONWEALTH BY THE AUDITOR’S AGENT AGAINST THE MURRELL . REFRIGERATOR CAR CO TO COLLECT A FRANCHISE TAX. — Appeal from. Carlisle Circuit Court. John K. Hendrick, Special Judge. From the judgment the Commonwealth appeals— POINTS AND AUTHORITIES. 1. Appellant’s tangible property is not assessable in Kentucky. (Union Refrigerator Transit Co. v. Kentucky, 199 U. S., 194; Delaware, Lackawanna & Eastern R. R. Co. v. Pennsylvania, 198 U. S., 341; Louisville & Jeffersonville Ferry Co. v. Kentucky, 108 U. S., 385.) 2. It would seem that appellant ds a corporation within…
1Opinion of the Court
Opinion of the Court by
Judge Barker
Revers: ing.
The Morrell Refrigerator Car Company is a corporation organized under the corporation laws of Kentucky, and has its principal place of business at Bard-well, Carlisle county, Ky. Its authorized capital stock is fried at $100,000, and it owns a large number *451of refrigerator ears, which it rents or hires to John Morrell & Co., Limited, of Ottumwa, Iowa. This latter corporation is engaged in the packing house business, and uses the ears it rents from the appellant company for the purpose .of carrying its products to, various points of shipment…
2Cases cited12 opinions
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Atchison, Topeka & Santa Fé Railroad v. MatthewsSupreme Court of the United States · 1899
- Sams v. Sams' AdministratorCourt of Appeals of Kentucky · 1887
- Commonwealth v. GrinsteadCourt of Appeals of Kentucky · 1900
7 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- Red v. BoundsTexas Commission of Appeals · 1933
- Bowman v. HamlettCourt of Appeals of Kentucky · 1914
- Red v. BoundsTexas Supreme Court · 1933
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1913
14 more not listed; retrieve them via the Exa API.