Commonwealth v. Cumberland Telephone & Telegraph Co.

Opinion of the Court by

Chief Justice Hobson

Affirming.

Arthur E. Hopkins, as revenue agent instituted this proceeding in the Jefferson Circuit Court in the name of the Commonwealth against the Cumberland Telephone and Telegraph Company, alleging that it is a corporation formed under the laws of this State that many foreign executors and administrators during the last fivé years have transferred stock in the company which wére liable to an inheritance tax; that the tax was not paid; that the aggregate of the stock so transferred was $4,000,000. The prayer of the petition was in effect that the…