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SOUTHERN PACIFIC CO. v. COMMONWEALTH OF KENTUCKY

No. 247.

222 U.S. 63 (1911)

32 S.Ct. 13

56 L.Ed. 96

SOUTHERN PACIFIC CO. v. COMMONWEALTH OF KENTUCKY.

Supreme Court of United States.

Decided November 13, 1911.

Attorney(s) appearing for the Case

Mr. Alexander Pope Humphrey and Mr. Maxwell Evarts for plaintiff in error.

Mr. Matt J. Holt, with whom Mr. Joseph Selligman was on the brief, for defendant in error.

MR. JUSTICE LURTON delivered the opinion of the court.

The question arising upon this writ of error is, whether certain steamships owned by the Southern Pacific Company, a corporation of the State of Kentucky, are taxable in Kentucky as property having a taxable situs there.

The Southern Pacific Company is a corporation organized under a special act of the General Assembly of Kentucky of March 17, 1884. Acts of 1883-4, p. 725. Very wide and diverse powers...

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