Melville Fuller

“ The Henderson Bridge Company is a corporation created by the commonwealth of Kentucky for the purpose of erecting and operating a railroad bridge, with its approaches, over the Ohio river, between the city of Henderson, in Kentucky, and the Indiana shore. ”

“ It appeared that the bridge company owned 9.46 miles of railroad and .65 of a mile of siding, making its railroad connections in Indiana, which property was assessed for taxation in that state at $627,660; that the length of the bridge in the two states, measured by feet, was one-third in Indiana and two-thirds in Kentucky; that the tangible property of the company was assessed in Henderson county, Ky., at $649,735.54 ”

“ The evidence showed a large amount of assets and the receipt of a large income. From the total value, $1,385,107 was deducted for the tangible and intangible property in Indiana, and the taxes in Kentucky were levied on $1,514,893 of tangible and intangible property in that state.
The tax on the tangible property amounted to $2,762.08, and this, as we understand it, was paid by the company. The tax on the intangible property was $3,675.91, which the company refused to pay, whereupon this action was brought for its recovery. ”