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KENTUCKY UNION CO. v. COMMONWEALTH OF KENTUCKY

Nos. 22, 47, 48.

219 U.S. 140 (1911)

KENTUCKY UNION COMPANY v. COMMONWEALTH OF KENTUCKY. EASTERN KENTUCKY COAL LANDS CORPORATION v. SAME. SAME v. SAME.

Supreme Court of United States.

Decided January 3, 1911.

Attorney(s) appearing for the Case

Mr. Louis B. Wehle, with whom Mr. William B. Dixon was on the brief, for plaintiff in error in No. 22.

Mr. John G. Johnson and Mr. William Jackson Hendrick, with whom Mr. Samuel Howland Hoppin, Mr. Eugene M. Berard, Mr. James M. Hazelrigg and Mr. Hannis Taylor were on the brief, for plaintiffs in error in Nos. 47 and 48.

Mr. J.W.M. Stewart, Mr. Z.T. Vinson and Mr. David W. Baird, with whom Mr. James Breathitt, Attorney General of the State of Kentucky, Mr. John F. Hager, Mr. John H. Holt, Mr. J.H. Jeffries and Mr. Aaron Kohn were on the brief, for defendants in error.

MR. JUSTICE DAY delivered the opinion of the court.

These are writs of error to the Court of Appeals of the State of Kentucky, and involve the constitutionality of an act of the legislature of that State, passed March 15, 1906, entitled "An Act Relating to Revenue and Taxation." Acts of 1906, pp. 88-248. Article III is brought in question in these cases. It is set forth in full in the opinion of the Court of Appeals of Kentucky in case No. 47. 127 Kentucky, 667. Its...

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