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STANDARD OIL COMPANY v. COMMONWEALTH

311 S.W.2d 372 (1957)

STANDARD OIL COMPANY, a Kentucky Corporation, Appellant, v. COMMONWEALTH of Kentucky, ex rel. Robert H. ALLPHIN, Commissioner of Revenue, Appellee.

Court of Appeals of Kentucky.

As Extended March 14, 1958.

Attorney(s) appearing for the Case

Charles G. Middleton, Louis Seelbach, Leo T. Wolford, Edwin G. Middleton, Middleton, Seelbach, Wolford, Willis & Cochran, Louisville, for appellant.

William S. Riley, Frankfort, Chas. W. Dobbins, Louisville, for appellee.

MILLIKEN, Judge.

The primary issue on this appeal is whether this State can constitutionally levy an ad valorem tax upon the accounts and notes receivable and bank deposits of the appellant, Standard Oil Company, a Kentucky corporation, which intangibles admittedly have a business situs in other States.

The appellant, Standard Oil Company, has its home office in Louisville, Kentucky, and is engaged in the business of marketing petroleum products in five States...

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