Commonwealth ex rel. Reeves v. American Barge Line Co.

COMBS, Justice.

The single question presented in these four cases is whether the Commissioner of Revenue of the Commonwealth may lawfully compromise with a taxpayer a disputed and unlitigated claim for taxes.

The appellees are four barge line companies operating towboats and barges on the Ohio River and other inland waterways. It is stated in their brief that none of the companies operates on a regular schedule between fixed termini and only a small proportion of their business is done with Kentucky ports.

For a number of years the Commonwealth and various taxing districts have endeavored, with…