Appalachian Electric Power Co. v. Koontz

Haymond, President,

dissenting in part:

I concur in the decision of the majority in this case to the extent that it holds that the tax levied against the plaintiff, an electric light and power company, under Section 2(d), Article 13, Chapter 11, Code, 1931, as amended, is determined solely by the amount of income received by it from sales and demand charges, and that its income from an activity merely incidental to its public service business is not included within its income from sales and demand charges and is not subject to any tax levied by any section of Article 13 of Chapter 11, Code,…