Legal Opinion
Harco Corporation v. Martin, Com'r of Rev.
Court of Appeals of Kentucky (pre-1976)
Decided October 29, 1937PublishedCited by 5 opinions
1Opinion of the Court
Opinion of the Court by
Judge Thomas
— Affirming.
The parts of section 4224 of our present Statutes material to this controversy are: “Before engaging in any occupation or selling any articles named in this subdivision of article 12 of this act, the person desiring to-do so shall procure license and pay the tax thereon as follows: * * # To selling by retail, petroleum, lubricating or other oil, for each wagon used in transporting or retailing such oils, fifteen dollars for each county in. which each wagon is so used.”
It was enacted in its present form in subdivision 4 of article 12 of chapter…
2Cases cited23 opinions
- Ashland Transfer Co. v. State Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1932
- Williams v. City of Bowling GreenCourt of Appeals of Kentucky (pre-1976) · 1934
- Exall v. HollandCourt of Appeals of Kentucky · 1915
- Life Casualty Co. of Tennessee v. MetcalfCourt of Appeals of Kentucky (pre-1976) · 1931
- Shawnee Nat. Bank v. United StatesCourt of Appeals for the Eighth Circuit · 1918
18 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- City of Louisville v. HelmanCourt of Appeals of Kentucky (pre-1976) · 1952
- Gray v. Methodist Episcopal Church, South, Widows & Orphans HomeCourt of Appeals of Kentucky (pre-1976) · 1938
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971
- Hertz Drivurself Stations, Inc. v. City of LouisvilleCourt of Appeals of Kentucky (pre-1976) · 1943
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971