Commonwealth v. Chesapeake & Ohio Railway Co.

Opinion op ti-ie Court by

Chiep Justice Miller

Reversing.

This action was brought by the Commonwealth through M. P. Rehorn, its revenue agent, in the Kenton county court, seeking’ to have assessed as omitted property for the years 1907-1911, fifteen specifically described tracts of land owned by the appellee company, and located in Kenton county.

The defendant filed a special demurrer which went only to the jurisdiction of the comity court;’ and, upon a hearing of the demurrer the county court sustained it, holding that it was without jurisdiction to fix the tax or assess the penalty prayed for.…