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BOARD OF ED. OF CATLETTSBURG v. ASHLAND OIL & R. CO.

350 S.W.2d 475 (1961)

BOARD OF EDUCATION OF CATLETTSBURG, Kentucky, et al., Appellants, v. ASHLAND OIL & REFINING COMPANY, a Corporation, et al., Appellees.

Court of Appeals of Kentucky.

As Modified on Denial of Rehearing November 17, 1961.

Attorney(s) appearing for the Case

Frank C. Malin, Ashland, John L. Smith, James E. Adkins, Catlettsburg, for appellants.

McDonald & McDonald, Lexington, S. McBrayer Burnam, Howard Van Antwerp, Jr., Howard Van Antwerp, III, Ashland, for appellees.

MILLIKEN, Judge.

The basic issue on this appeal is whether Ashland Oil & Refining Company's boats and barges have a taxable situs in the City of Catlettsburg. The chancellor found that they had no tax situs in Catlettsburg, and, consequently, that they could not be taxed there.

Ashland Oil (hereinafter referred to as the "Company") is a domestic corporation domiciled in Boyd County, Kentucky, with its principal office in the City of Ashland which immediately...

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