Illinois Cent. R. R. v. Commonwealth
Court of Appeals of Kentucky
CASE 25. — ACTION BY THE COMMONWEALTH AGAINST THE CHESAPEAKE, OHIO & SOUTHWESTERN R. R. CO. AND THE ILLINOIS CENTRAL R. R. CO. TO RECOVER A FRANCHISE TAX. — Appeal from Franklin Circuit Court.' E. L. Stout, Circuit Judge. Judgment for plaintiff, defendant Illinois Central Eailroad Company appeals —
1Opinion of the Court
Opinion of the Court by
Judge Hobson
Affirming-
This action was filed in the Franklin circuit court on December 5, 1902, by the Commonwealth of Kentucky to recover of the Chesapeake, Ohio & Southwestern Railroad and the Illinois Central Railroad the franchise tax of the Chesapeake, Ohio & Southwestern Railroad Company for the years 1896 and 1897 upon an assessment made on January 20, 1898, of which notice was given on that date and final notice was given on February 21, 1898. The circuit court dismissed the petition as to the taxes for the year 1896, hut gave judgment against the Illinois…
2Cases cited11 opinions
- City of Louisville v. Louisville Ry. Co.Court of Appeals of Kentucky · 1901
- Fagg's Admr. v. Louisville & N. R. R. Co.Court of Appeals of Kentucky · 1901
- Chicago, St. Louis & N. O. Ry. Co. v. CommonwealthCourt of Appeals of Kentucky · 1903
- Commonwealth v. NuteCourt of Appeals of Kentucky · 1903
- Southern Railway v. CoulterCourt of Appeals of Kentucky · 1902
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- State Ex Rel. Hostetter v. HuntOhio Supreme Court · 1937
- Richey v. WellsSupreme Court of Florida · 1936
- James v. Kentucky Refining Co.Court of Appeals of Kentucky · 1908
- Commonwealth v. Chesapeake, Ohio & Southwestern Ry. Co.Court of Appeals of Kentucky · 1911
- Williams v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1929
11 more not listed; retrieve them via the Exa API.