Oates, Com'r v. Simpson, Tax Com'r

Opinion op the Court by

Judge Thomas

Reversing in part and affirming in part.

The appelles, U. J. Simpson, Tax Commissioner of Grayson County, and others who are tax commissioners of their various counties, suing for themselves and others in the commonwealth similarly situated, filed this declaratory judgment action in the' Franklin circuit court against the Commissioners of the State Revenue Department and' the State Tax Commission, in which they sought the opinion of the court as to whether or not they were entitled to their statutory commission on exempt personal property not exceeding $250…