Commonwealth, By, Etc. v. Union Pacific R. Co.

Opinion op the Court by

Judge Dietzman

Affirming.

The four above styled cases were begun by the Commonwealth of Kentucky through its revenue agent against' the respective appellees herein in the county court of Jefferson county. They are four of a large number of suits begun at the same time against various nonresident railroad companies who own or lease no tracks and operate no lines within this Commonwealth. The purpose of these suits was, first, to have assessed for taxation, as omitted property for the years set out in the respective statements, freight cars of these foreign railroads which…