Cincinnati, N. O. & T. P. Railway. Co. v. Commonwealth
Court of Appeals of Kentucky
Case" 25’ — Proceeding by the Commonwealth by Auditor's Agent to Collect from the Cincinnati, N. O. & T. P. Ry. Co. a Tax on .Its Capital Stock. Appeal from franklin circuit court — JAMBS B. CANTRILL, circuit JUDGE. . Judgment for Plaintiff and Defendant Appeals. POINTS AND AUTHORITIES. 1. This suit was instituted in February, 1903, prior to modification of the opinion in Davis’ Admr. v. C. & 0. Ry.
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Case" 25’ — Proceeding by the Commonwealth by Auditor's Agent to Collect from the Cincinnati, N. O. & T. P. Ry. Co. a Tax on .Its Capital Stock. Appeal from franklin circuit court — JAMBS B. CANTRILL, circuit JUDGE. . Judgment for Plaintiff and Defendant Appeals. POINTS AND AUTHORITIES. 1. This suit was instituted in February, 1903, prior to modification of the opinion in Davis’ Admr. v. C. & 0. Ry. Co., in July, 1903, and counsel for Commonwealth misapprehended proper effect of section 841, Kentucky Statutes. Davis’ Adrar, v. Commonwealth, 24 Ky. Law Rep., 1125, and same case, 25, Ky. Law…
1Opinion of the Court
Opinión óe tiie court by
JUDGE BARKER
Revebsins.
•'This xvas a'proceeding in the Franklin circuit court by'the auditor’s agent, under section -1241 of the Kentucky Statutes of 1903, to collect from the appellant an organization tax of dn’Vtenth of one per cent, of the face, value of its' authorized capital stock. • The case xvas; submitted on the pleadings to the circuit judge for an adjudication as to the merits o'f the claim, xvith the result that'a'judgment xvas rendered *199in favor of the Commonwealth against appellant for 'the sum of $3,000, and, in addition, the penalty allowed by law* to the…
2Cited by5 opinions
- Evansville & H. Traction Co. v. Henderson Bridge Co.U.S. Circuit Court for the District of Western Kentucky · 1904
- Knight v. Pennsylvania R. Co.Court of Appeals of Kentucky (pre-1976) · 1936
- Vaughan v. Nashville, Chattanooga & St. Louis Ry.Court of Appeals of Kentucky · 1921
- Commonwealth v. Chesapeake & Ohio RailroadCourt of Appeals of Kentucky · 1905
- Evansville & Henderson Traction Co. v. Henderson Bridge Co.Court of Appeals for the Sixth Circuit · 1905