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eBook details

• Title: Reeves v. Coldway Carriers Inc.
• Author : Court Of Appeals Of Kentucky
• Release Date : January 25, 1951
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 53 KB

Description

MOREMEN, Justice. The facts in this case present a controversy between appellant, H. Clyde Reeves, Commissioner, Department of Revenue, and appellee, Coldway Carriers, Inc., a Kentucky corporation, concerning whether or not appellee's operation is subject to the gross weight tax provided for in KRS 281.480(1) (repealed 1950), which reads in part as follows: 'On or before January 1 of each year, and as a condition precedent to the use of the public highways, every common carrier and every contract carrier primarily engaged in transporting property for hire, shall pay to the Division of Motor Transportation or its agent at Frankfort, for the privilege of using the highways, an annual excise tax, based on the declared gross weight * * *.' A petition was filed in the Franklin Circuit Court under the terms of the Declaratory Judgment Act, Civil Code of Practice, § 639a-1 et seq., which resulted in an adjudication in favor of appellee. Appellee contends that it is not subject to the tax because it is entitled to the benefits of a reciprocal agreement existing between the State of Indiana and the Commonwealth of Kentucky, written under the authority contained in KRS 281.580 (repealed 1950) which reads: ' Reciprocal tax exemptions for nonresident carriers operating in interstate commerce. (1) Under reciprocity agreements, any motor vehicle for the operation of which a certificate or permit is required under KRS Chapter 281, which is owned by a person or corporation having his or its principal place of business in another state or in the District of Columbia, which is registered and licensed in the state (or District) in which the owner has his or its principal place of business, and upon which the fees and excise taxes required by such state (or District) have been paid, shall, while operating into or through the Commonwealth of Kentucky in interstate commerce under a certificate or permit issued by the Interstate Commerce Commission, be exempt from the registration fees under KRS Chapter 186 and the weight tax and excise taxes under KRS Chapter 281; provided that the state (or District) in which the owner has his or its principal place of business shall give like or similar privileges to owners of motor vehicles who have their principal place of business in Kentucky.

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