
    LOUISVILLE WATER COMPANY, Appellant, v. COMMONWEALTH, DEPT. OF REVENUE and Kentucky Board of Tax Appeals, Appellees.
    Court of Appeals of Kentucky.
    Nov. 8, 1974.
    Henry R. Heyburn, Randolph A. Brown, Mark B. Davis, Jr., Louisville, for appellant.
    Norris A. Harmon, Dept, of Revenue, William S. Riley, Asst. Atty. Gen., William F. Gadd, Dept, of Revenue, Frankfort, for appellees.
   Memorandum Opinion

PER CURIAM,

Affirming.*  