American Railway Express Co. v. Commonwealth

Dissenting Opinion by

Chief Justice Carroll.

The opinion of the court is rested on the opinion in L. & N. R. R. Co. v. Hopkins, 121 Ky. 850. In that case the court had before it two cases, one involving the right of the city to require the Cumberland Telephone & Telegraph Co. to pay a license tax, and the other involving the right to exact a license tax from the L. & N. R. R. Company.

I agree with so much of that opinion as exempted the telephone and telegraph company from payment of a license tax, because, it had paid the city a consideration for the privilege of doing business there, when it…