Walter G. Hougland & Sons v. McCracken County Board of Sup'rs

Opinion op the Court by

Clay, Commissioner

Affirming.

This is an appeal from a judgment of the Franklin Circuit Court sustaining an order of the Kentucky Tax Commission. The controversy involves the right of McCracken County to tax personal property, consisting principally of boats and barges, owned by appellants who do business as two partnerships.

It appears that the two partnerships here contesting the McCracken County assessment were an outgrowth of the Walter Gr. Hougland, Sr. estate. He was a native of Calhoun, in McLean County. There have been many changes and reorganizations since the…