City of Cincinnati v. Commonwealth Ex Rel. Reeves

Opinion of the Court by

Judge Tilford

Affirming.

The primary question involved in this litigation is whether the City of Cincinnati is liable to the Common wealth of Kentucky for income taxes on the rent which it receives from its co-appellant Railway Company for the latter’s use of the City’s steam railroad tracks and terminals located in Kentucky which constitute the major part of the railroad system owned by the City, extending from Cincinnati, Ohio, through Kentucky, and into the State of Tennessee. Subsidiary questions are, (1) the propriety of the method employed by the Kentucky taxing…