American Barge Line v. Board, Sup'rs Tax, Jefferson Cty.

Opinion op the Court by

Judge Willis

Reversing.

The American Barge Line Company was incorported in the state of Delaware. Its business consisted in the transportation of heavy freight _ by barges on the waters of the Mississippi ‘ and Ohio rivers. The barges and the steamers by which they were towed were owned by the company. They moved from place to place, as business required, along the navigable waters from the vicinity of Pittsburgh to New Orleans. As compensation for services rendered in the transportation of freight, the company had on its books uncollected accounts against its customer's.…