COMMISSIONERS OF SINKING FUND v. OHIO VALLEY GROC. CO.


240 S.W.2d 56 (1951)

COMMISSIONERS OF SINKING FUND OF CITY OF LOUISVILLE et al. v. OHIO VALLEY GROCERY CO. CITY OF LOUISVILLE v. VAUGHAN GROCERY CO.

Court of Appeals of Kentucky.

May 25, 1951.


Attorney(s) appearing for the Case

Wyatt, Grafton & Grafton, Louisville, for appellants Commissioners of Sinking Fund, et al.

Gilbert Burnett, Alex P. Humphrey, Louisville, for appellant City of Louisville.

Richard B. Crawford, Louisville (Earl S. Wilson, Bernard H. Barnett, Lee Curd Miller, Bullitt, Dawson & Tarrant, Crawford, Jull & Gentry, all of Louisville, on the brief), for appellee Ohio Valley Grocery Co.

Woodford, Hobson & Fulton, Louisville, for appellee Vaughan Grocery Co.

Henry E. McElwain, Jr., Louisville, amicus curiae.


MILLIKEN, Justice.

Although these two cases are not identical they are controlled by one question of law, for both involve taxing ordinances of the City of Louisville. The appellants demurred to the petitions of appellees and refused to plead further when the demurrers were overruled.

By Ordinance No. 187, Series 1940, sometimes called the "Business Privilege Tax," the City of Louisville taxed the gross receipts of businesses within the City, the tax to be...

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