Commonwealth Ex Rel. Rockcastle County v. W. J. Sparks Co.

Opinion op the Court by

Chief Justice Clay—

Affirming.

This is a proceeding by the commonwealth of Kentucky for the use and benefit of Rockcastle county to .subject to local taxation certain tangible personal property consisting of equipment, tools, cars, trucks, machinery, etc., owned by the W. J. Sparks Company, a corporation, engaged in the operation of a rock quarry in Rock-castle county, and employed for the purpose of preparing .and delivering the rock for use as road material. From a .judgment sustaining a demurrer to, and dismissing, the petition, this appeal is prosecuted.

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