Pierce Butler

“ After receiving our opinion and mandate, the Court of Appeals of Kentucky remanded the case to the circuit court; and there the commonwealth amended its petition so as to claim, in addition to its earlier demands, franchise taxes in respect of the Kentucky mileage of the Cincinnati, New Orleans & Texas Pacific. The facts were stipulated. Appellant maintained below that the proceedings were in conflict with our mandate and that to enforce the taxes claimed would be to tax property outside the commonwealth. ”

“ The error operates to the advantage of appellants. They have not shown, and but faintly claim, that when attributed to the entire system mileage in Kentucky, the additional values are so excessive or arbitrary as to amount to the inclusion of property outside the state. On this record, it cannot be said that the enforcement of franchise taxes on the basis of values established by the judgment would deprive appellants of their property in violation of the due process clause of the Fourteenth Amendment. ”