Legal Opinion

Hughes & Co. v. City of Lexington

Court of Appeals of Kentucky (pre-1976)

Decided December 4, 1925PublishedCited by 10 opinions

1Opinion of the Court

Opinion op the Court by

Chief Justice Clarke

Beversing.

Section 4019a-10, Kentucky Statutes, exempt's from city and other local taxes certain kinds of property, including :

“ (2) Machinery and products in course of manufacture of persons, firms or corporations actually engaged in manufacturing and their raw materials actually on hand at their plants fpr the purpose of manufacture.”

Appellant is a corporation engaged upon a large scale in making and selling ice cream in the city of Lexington. It instituted this action against the city under the Declaratory Judgment Act to determine its claimed…

2Cases cited6 opinions

  1. City of Lexington v. Lexington Leader Co.Court of Appeals of Kentucky · 1921
  2. City of Louisville v. Zinmeister & SonsCourt of Appeals of Kentucky · 1920
  3. City of New Orleans v. MannessiersSupreme Court of Louisiana · 1880
  4. City of Henderson v. George Delker Co.Court of Appeals of Kentucky · 1921
  5. Standard Tailoring Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1913

1 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
  2. City of Louisville v. Ewing Von-Allmen Dairy Co.Court of Appeals of Kentucky (pre-1976) · 1937
  3. Schumacher Stone Co. v. Tax CommissionOhio Supreme Court · 1938
  4. Burke, Tax Com'r v. Stitzel-Weller DistilleryCourt of Appeals of Kentucky (pre-1976) · 1940
  5. Commonwealth Ex Rel. Rockcastle County v. W. J. Sparks Co.Court of Appeals of Kentucky (pre-1976) · 1928

5 more not listed; retrieve them via the Exa API.

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