Ayer & Lord Co. v. Commonwealth of Kentucky
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS FOR THE STATE OF KENTUCKY. The Commonwealth of Kentucky, by Frank A. Lucas, revenue agent, commenced an action in the County Court of McCracken County to recover from the Ayer and Lord Tie Company alleged omitted state, county and municipal taxes for the years 1899, 1900 and 1901, claimed to be assessable upon two • steamboats and certain barges, and for the year 1901 upon one other steamboat, all the property of the company.
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ERROR TO THE COURT OF APPEALS FOR THE STATE OF KENTUCKY. The Commonwealth of Kentucky, by Frank A. Lucas, revenue agent, commenced an action in the County Court of McCracken County to recover from the Ayer and Lord Tie Company alleged omitted state, county and municipal taxes for the years 1899, 1900 and 1901, claimed to be assessable upon two • steamboats and certain barges, and for the year 1901 upon one other steamboat, all the property of the company. In the statement of the plaintiff the right to recover in re.spect of the steamboats was -based solely'upon the .assertion that on the…
1Opinion of the CourtJustice White
As in the argument counsel for plaintiff in error has not discussed the alleged error in overruling the motion to remove, we treat that question as waived and pass to the merits.
Notwithstanding, by the demurrer to the answer, it was conceded that the tie company was the owner of the alleged taxable property, that it was an Illinois corporation and that its main office was in Chicago, that it had paid taxes in Illinois’ upon such property, that the property was employed in interT state commerce between ports of different States, including the State of Illinois, that its steamboats were…
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- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
- Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
- Old Dominion Steamship Co. v. VirginiaSupreme Court of the United States · 1905
- Morgan v. ParhamSupreme Court of the United States · 1873
- Transportation Co. v. WheelingSupreme Court of the United States · 1879
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- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
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