Louisville Tobacco Warehouse Co. v. Commonwealth
Court of Appeals of Kentucky
Case 14 — INDICTMENT FOR MISDEMEANOR — APPEAL FROM FRANKLIN CIRCUIT COURT. 1: The franchise tax statute (Ky. Stats., see. 4077) does not embrace ordinary private business concerns incorporated. Gordon v. Winchester Bld'g. Assn., 12 Bush, 114; Com. v. Whipps, 80 Ky., 282; Williams v. Cammack, 61 Am. Dee., 513; Bouvier’s Law Dictionary, title “Exclusive”; 26 Am. & Eng.
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Case 14 — INDICTMENT FOR MISDEMEANOR — APPEAL FROM FRANKLIN CIRCUIT COURT. 1: The franchise tax statute (Ky. Stats., see. 4077) does not embrace ordinary private business concerns incorporated. Gordon v. Winchester Bld'g. Assn., 12 Bush, 114; Com. v. Whipps, 80 Ky., 282; Williams v. Cammack, 61 Am. Dee., 513; Bouvier’s Law Dictionary, title “Exclusive”; 26 Am. & Eng. Ency. of Law, 233; Thompson on Corps., sec. 2925 and note; Barbour v. City of Louisville, 83 Ky., 102; Harrison v. Com., 83 Ky., 162; Black on Interpretation of Statutes, p. 161; The Abbot’s case, 98 U. S., 444; Barbour v. Board…
1Opinion of the Court
JUDGE DuRELLE
delivered the opinion of the court.
Most of the questions presented by the briefs in this case have been settled by the opinion recently delivered at this term in the case of Louisville & Jeffersonville Ferry Co. v. Com., 104 Ky., 726; [47 S. W., 877]. The sole question remaining for decision is whether a private trading corporation is required to make report to the auditor, as basis for the ascertainment of a tax upon its franchise.
The statute (Ky. St., section 4077) provides: “Every railway company or corporation and every incorporated bank, trust company, guaranty or security…
2Cases cited15 opinions
- Munn v. IllinoisSupreme Court of the United States · 1877
- Henderson Bridge Co. v. KentuckySupreme Court of the United States · 1897
- Adams Express Co. v. KentuckySupreme Court of the United States · 1897
- Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
- Clark v. Louisville Water Co.Court of Appeals of Kentucky · 1890
10 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1913
- Walker v. City of RichmondCourt of Appeals of Kentucky · 1916
- Commonwealth v. Kentucky Distilleries & Warehouse Co.Court of Appeals of Kentucky · 1911
- Bank of California v. City & County of San FranciscoCalifornia Supreme Court · 1904
- Commonwealth By McElroy v. Walsh's TrusteeCourt of Appeals of Kentucky · 1907
24 more not listed; retrieve them via the Exa API.