116 Ky. 562 | Ky. Ct. App. | 1903
Opinion of the court by
Reversing..
The appellant is a corporation organized under- the laws-of this Commonwealth, and is engaged in the retail grocery business. Its residence and principal place of business is Covington, Kenton county, Ky. It also has retail grocery-stores in various places 'of the State, including one in Owen-ton, Owen county, Ky. Supposing it was its duty to do so, it listed all its property in Covington for taxation. The trustees of the common school district assessed the property in Owenton for taxation. The question here is whether the stock of goods in Owenton should have been assessed there or. in Covington. From the averments of the petition, this is not an effort upon the part of the appellant to evade the payment of taxes, but to prevent its property from being assessed in two places, thus being subjected to the burden of double taxation. The law requires that the articles of incorporation should designate the principal place of business of the corporation. It was held in Newport & Cincinnati Bridge Co. v. Woolley, 78 Ky., 523, that a corporation can not have two domiciles at the same time, and that it obtains a residence not by its'own act, but by legal authority. From theaverments of the petition, we conclude that its residence is in-the city of Covington. This is not a corporation which,is* required to make a report to the Auditor of Public Accounts for the purpose of being assessed. Sections 4077, 4078, Kentucky Statutes, 1899; Louisville Tobacco Warehouse Coi. v.. Commonwealth, 20 R., 1047, 48 S. W., 420. Section 4085, Kentucky Statutes, 1899, provides that: “The property of all corporations, except where herein differently provided, shall be assessed in the name of the corporation in the same manner-
The judgment is reversed for proceedings consistent with this opinion.