Commonwealth v. Union Refrigerator Transit Co.
Court of Appeals of Kentucky
Case 16 — Proceeding by Auditor’s Agent Against Union Refrigerator Transit Co. to Compel it to Lsst its Cars for State and County Taxation. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY BRANCH, FIRST division — SHACKELFORD' MILLER, judge. Judgment for Defendant, and Commonwealth Appeals. POINTS AND AUTHORITIES CITED. STATEMENT.
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Case 16 — Proceeding by Auditor’s Agent Against Union Refrigerator Transit Co. to Compel it to Lsst its Cars for State and County Taxation. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY BRANCH, FIRST division — SHACKELFORD' MILLER, judge. Judgment for Defendant, and Commonwealth Appeals. POINTS AND AUTHORITIES CITED. STATEMENT. Chicago, St. Louis & New Orleans Railway Co., etc., v. Commonwealth of Kentucky, 24 R., Part 2, p. 2124. 1. Appellee is liable to taxation in the county of Jefferson, State ■Of Kentucky,, the place of its domicile, on all of its tangible personal property. Sec. 4020,…
1Opinion of the Court
OPINION OP THE COURT BY
JUDGE BARKER
REVERSING.
The appellee, the Union Refrigerator Transit -Company, Is a corporation organized under the laws of this Commonwealth, having its home office in Crescent Hill, Jefferson connty, Ky., and its principal place of business in St. Louis, Mo. It is the owner of 2,000 refrigerator cars, which it leases out to parties needing them for the preservation of their goods while in transit throughout the United States, Mexico, and Canada. These cars are of about the value of $200 each. This proceeding was instituted by the auditor’s agent of Jefferson county…
2Cases cited6 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Blackstone v. MillerSupreme Court of the United States · 1903
- Kidd v. AlabamaSupreme Court of the United States · 1903
- City of Louisville v. SherleyCourt of Appeals of Kentucky · 1882
- Langdon-Creasy Co. v. Trustees of Owenton Common School DistrictCourt of Appeals of Kentucky · 1903
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3Cited by8 opinions
- City of Fort Worth v. Southland Greyhound Lines, Inc.Court of Appeals of Texas · 1931
- Logan v. LudwickCourt of Appeals of Texas · 1926
- Ayer & Lord Tie Co. v. KeownCourt of Appeals of Kentucky · 1906
- City of Amarillo v. CarterCourt of Appeals of Texas · 1964
- Cumberland Pipe Line Co. v. Commonwealth Ex Rel. Sheriff of Estill CountyCourt of Appeals of Kentucky (pre-1976) · 1934
3 more not listed; retrieve them via the Exa API.