Court of Appeals of Kentucky (pre-1976) December 20, 1946 (Texas Co. v. Commonwealth)

Opinion op the Court by

Judge Sims

Affirming in part, reversing in part.

*591

This action was instituted in the Estill County Court in 1941 under KS 4260-1 as amended in 1937 (now KRS 132.330 and 132.340) to assess as omitted property the franchise of the Texas Company’s pipe line in the counties of Estill, Lee and Powell for the years 1936-1940, inclusive.