Commonwealth v. Adams Express Co.
Court of Appeals of Kentucky
Case 36 — Action by Auditor’s Agent against Adams Express Co. to Recover Franchise Tax. APPEAL FROM MASON CIRCUIT COURT-JAS. P. HARBESON, CIRCUIT JUDGE. Judgment for Defendant and Plaintiff Appeals. The questions to be determined in this case are: (1) Whether it was the duty of the auditor’s agent to report under sections 4261 and 4262, Ky.
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Case 36 — Action by Auditor’s Agent against Adams Express Co. to Recover Franchise Tax. APPEAL FROM MASON CIRCUIT COURT-JAS. P. HARBESON, CIRCUIT JUDGE. Judgment for Defendant and Plaintiff Appeals. The questions to be determined in this case are: (1) Whether it was the duty of the auditor’s agent to report under sections 4261 and 4262, Ky. Stats., the appellee as a delinquent to the comity court and (2) whether and to what extent the county court has authority to assess said property? Our contention is: 1. Since the law requires the agent by means of a statement or information to the court,…
1Opinion of the Court
Opinion of the court by
JUDGE NUNN
Reversing.
This proceeding was instituted in the month of August, 1902, in Mason county court, by F. S. Watson, then auditor’s agent. It was, in substance, alleged in the statement and amended statements filed that appellee, Adams Express Company, had continuously since the year 1895 operated and done express business within the State of Kentucky and ex-*314erased ils franchise therein; that appellee was a quasi public corporation, a common carrier for hire, and required by section 4077, Kentucky Statutes, 1903, to report and pay taxes on its franchise; that…
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