Commissioners of the Sinking Fund v. Our Own Deliveries, Inc.

MONTGOMERY, Judge.

The question presented is whether Our Own Deliveries, Inc., a local cartage business, is a common carrier and thus is exempt from payment of a license fee imposed by the City of Louisville on owners of motor trucks, etc., operating on the streets of the city. The City appeals from a judgment holding the cartage business to be a common carrier.

By ordinance the City of Louisville imposed and collected an annual license fee from the owner or operator of various trucks, trailers, etc., operating on the streets of the city. Appellee had operated trucks and kindred vehicles and…