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UNITED SHOE MACHINERY CORP. v. McCRACKEN COUNTY

265 S.W.2d 929 (1953)

UNITED SHOE MACHINERY CORP. et al. v. McCRACKEN COUNTY et al. UNITED SHOE MACHINERY CORP. et al. v. CITY OF PADUCAH et al.

Court of Appeals of Kentucky.

As Modified on Denial of Rehearing March 19, 1954.

Attorney(s) appearing for the Case

Waller, Threlkeld & Whitlow, Paducah, Ogden, Galphin & Abell and Percy Brown, Jr., Louisville, for appellants.

Roy Vance and C. Warren Eaton, Paducah, for appellees.

COMBS, Justice.

United Shoe Machinery Corporation, hereafter referred to as United, and International Shoe Company, which will be referred to as International, filed separate actions against McCracken County and the City of Paducah to restrain the collection of certain ad valorem taxes and for a declaration of rights. The cases were consolidated for trial and will be considered together in this opinion. The trial court held that manufacturing machinery leased by United...

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