Hillman Land & Iron Co. v. Commonwealth

Opinion op the Court by

Judge Carroll

Affirming.

This appeal is prosecuted by a motion in this court from a judgment of the Franklin circuit court awarding to the Commonwealth a license tax of thirty cents on each one thousand dollars of the authorized capital stock of the Hillman Land & Iron Co., which is one million dollars.-

The suit to recover this tax was brought by the Commonwealth under the authority of the provisions found in sections 4189a to 4189i, inclusive, of the Kentucky Statutes.

*756Section 4189a provides: “All corporations having capital stock divided into shares, organized by or…