ALLPHIN v. OHIO RIVER COMPANY


306 S.W.2d 94 (1957)

Robert H. ALLPHIN, Commissioner of Revenue, and The Kentucky Tax Commission, by Robert H. Allphin, Chairman, and Jess B. Thomas, Member, Appellants, v. OHIO RIVER COMPANY, Appellee.

Court of Appeals of Kentucky.

Rehearing Denied November 15, 1957.


Attorney(s) appearing for the Case

William S. Riley, Frankfort, for appellants.

James W. Stites, Louisville, for appellee.


CLAY, Commissioner.

This suit tests the constitutionality of Chapter 149 of the 1954 Acts of the General Assembly insofar as it seeks to impose a franchise tax on appellee, a foreign common carrier water transportation company. On appellee's motion for judgment on the pleadings, the trial court adjudged the attacked portions of the Act unconstitutional, and enforcement was enjoined.

Our first question is whether or not the Act violates Section 51 of the Kentucky...

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