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ST. MATTHEWS GAS & ELECTRIC SHOP v. COMMONWEALTH

266 S.W.2d 106 (1954)

ST. MATTHEWS GAS & ELECTRIC SHOP, Inc. v. COMMONWEALTH. KENTUCKY GAS SERVICE, Inc. v. COMMONWEALTH. BUTLER PLUMBING & HEATING CO., Inc. v. COMMONWEALTH.

Court of Appeals of Kentucky.

March 19, 1954.

Attorney(s) appearing for the Case

Henry J. Burt, Jr., Louisville, for appellants.

J. D. Buckman, Atty. Gen., Squire Williams, Jr., Douglas W. Faris, Hal Williams, Jr., William E. Scent, James A. Tyler, Asst. Attys. Gen., for appellee.

STANLEY, Commissioner.

The Commonwealth, by the Department of Revenue, filed statements in the Jefferson County Court charging each of the above named appellants with having failed to list for tax assessment in each of several years accounts receivable and stocks and bonds in stated definite sums, e. g., the St. Matthews Gas & Electric Shop on July 1, 1945, of the "reasonable fair cash value" $7,383. The court was asked to assess the property in accordance with...

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