Ayer Lord Tie Company v. Commonwealth

Opinion of the Court by

Judge -Clay

Affirming.

Tills appeal challenges- the correctness of a judgment of the Jefferson circuit court declaring that certain crossties belonging to appellants and. on. hand at the plant of the Producers’ Wood Preserving Company in Jefferson county on June 30,1922, are taxable at the regular rate of $1.30 on each $100.00, and not at -the rate of 10 cents on each $100.00, the rale then in force for products in course of manufacture.

The agreed statement of facts is as follows:

“(1) Ayer & Lord Tie Company is a corporation, Bond Brothers is a corporation, and both…