Kentucky Union Co. v. Commonwealth

Opinion op the Court by

Judge Miller

— Reversing.

This is a proceeding by the sheriff of Perry county to assess for taxation certain property of the Kentucky Union Company, which had been omitted from assessment and taxation for the year 1918. Judgment went for the plaintiff in the county court for the tax and the statutory penalty, whereupon the company appealed to the *747Perry circuit court. A trial in that court also resulted in a judgment for the plaintiff, and the company has prayed an appeal in this court.

We have had some difficulty in ascertaining with any degree of satisfaction precisely…