Commonwealth By v. Cumberland Telp. & Telg. Co.
Court of Appeals of Kentucky
CASE 68. — ACTION BY THE COMMONWEALTH OF KENTUCKY BY FRANK A. LUCAS AS REVENUE AGENT FOR THE STATE-AT-LARGE AGAINST THE CUMBERLAND TELEPHONE & TELEGRAPH COMPANY TO RECOVER A "FRANCHISE TAX.— Appeal from Christian Circuit Court Thomas P. Cook, Circuit Judge. Prom a judgment of th'e circuit court affirming an order of the county court sustaining a demurrer to the statement plaintiff appeals.
1Opinion of the Court
Opinion of the Court by
Judge Hobson
Affirming.
Prank A. .Lucas, as revenue agent for the State at large, filed a statement in the name of the commonwealth against the Cumberland Telephone & Telegraph Company in the Christian county court, in which he charged that for the years 1900, 1901, 1902, 3 903 and 1904 the telephone company was the owner and in possession of bonds, notes, accounts, cash in hand and in bank, stock in other corporations, and other credits, of the value of $5,000,000, and that it had failed to list the same, or any part thereof, with the assessor or board of supervisors of…
2Cases cited3 opinions
- Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
- Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
- Marion Nat. Bank v. BurtonCourt of Appeals of Kentucky · 1906
3Cited by8 opinions
- Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
- Baltimore & Ohio Southwestern Railroad v. CommonwealthCourt of Appeals of Kentucky · 1917
- Commonwealth ex rel. Auditor's Agent v. Louisville Gas Co.Court of Appeals of Kentucky · 1909
- Standard Oil Co. v. HoweCourt of Appeals for the Ninth Circuit · 1919
- Commonwealth v. Kentucky Heating Co.Court of Appeals of Kentucky · 1917
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