Commonwealth Land & Lumber Co. v. Smith

OpmioN op the Court by

Judge Hannah

Reversing.

On June 7, 1911, the Commonwealth of Kentucky, by J. G. Forrester, Commonwealth’s Attorney for the Twenty-sixth Judicial District, instituted an action in equity in the Harlan Circuit Court against the Commonwealth Land & Lumber Company and others, under the authorty of Section 4076d, Kentucky Statutes, for the purpose of declaring a forfeiture of the title to certain lands in Harlan county for non-payment of taxes.

It was alleged in the petition that the defendant, Commonwealth Land & Lumber Company, was a corporation organized and existing under…