Legal Opinion

City of Louisville v. Zinmeister & Sons

Court of Appeals of Kentucky

Decided June 18, 1920PublishedCited by 19 opinions

Appeal from Jefferson Circuit Court (Chancery Branch, Division No. 2). '

1Opinion of the Court

Opinion op the Court by

Judge Sampson

Affirming.

One of the lines of business of J. Zinmeister & Sons of Louisville consists in the importation of green coffee which it prepares by putting it through several different processes, for use by the consumer. This company insists that it is a manufacturer of coffee products and consequently is entitled to exemption from taxation for *571■city purposes under section 4019a-10, Kentucky Statutes, on all machinery and products in course of manufacture and “raw material actually on hands”' at its plant for the purpose of manufacture.

The city of Louisville and…

2Cases cited3 opinions

  1. P. Lorrilard Co. v. RossCourt of Appeals of Kentucky · 1919
  2. Bogard v. Tyler's Admr.Court of Appeals of Kentucky · 1900
  3. American Tobacco Co. v. City of Bowling GreenCourt of Appeals of Kentucky · 1918

3Cited by19 opinions

  1. Commissioner of Corporations & Taxation v. Assessors of BostonMassachusetts Supreme Judicial Court · 1947
  2. Assessors of Boston v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1949
  3. City of Louisville v. Ewing Von-Allmen Dairy Co.Court of Appeals of Kentucky (pre-1976) · 1937
  4. Cain's Coffee Co. v. City of MuskogeeSupreme Court of Oklahoma · 1935
  5. City of Louisville Ex Rel. v. HowardCourt of Appeals of Kentucky (pre-1976) · 1947

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