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THOMAS v. CITY OF ELIZABETHTOWN

403 S.W.2d 269 (1966)

R. R. THOMAS, County Court Clerk, et al., Appellants, v. CITY OF ELIZABETHTOWN, Appellee.

Court of Appeals of Kentucky.

As Modified on Denial of Rehearing June 24, 1966.

Attorney(s) appearing for the Case

W. Burton Cowley, Hardin County Atty., Elizabethtown, Cyril E. Shadowen, William S. Riley, Dept. of Revenue, Frankfort, for appellants.

J. Howard Holbert, Elizabethtown, William T. Carroll, Owensboro, for appellee.

HILL, Judge.

This is an appeal from a judgment exempting appellee, a fourth-class city, from the payment of taxes under KRS 138.460 on automobiles purchased by the city for municipal use.

Here is the pertinent part of the above statute:

"(1) A tax levied upon ninety percent of its retail price at the rate of three percent shall be paid on the use in this state of every motor vehicle, except those exempted by KRS 138.470, at the time and in the manner...

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