Vogt Bros. Machine v. Sea

Opinion of the Court by

William Rogers Clay, Commissioner

Reversing.

The question on this appeal is whether the plant of the Vogt Brothers Manufacturing Company, located in the city of Louisville, is exempt from taxation as a new manufacturing establishment.

Early in the year 1916, Adam Vogt, who had been a stockholder and officer of the Henry Vogt Machine Company, disposed of his stock and retired from that company. Mr. Vogt had two sons who had had considerable experience in the manufacture of ice and refrigerating machinery. He and his son Clarence began negotiations for the purpose of…