City of Louisville v. Tatum, Embry & Co.
Court of Appeals of Kentucky
Case 81 — Action to Recover Taxes APPEAL FROM JEFFERSON CIRCUIT COURT, LAW AND EQUITY DIVISION Judgment for Defendants and Plaintiff Appeals.
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Case 81 — Action to Recover Taxes APPEAL FROM JEFFERSON CIRCUIT COURT, LAW AND EQUITY DIVISION Judgment for Defendants and Plaintiff Appeals. This action was brought by appellant against appellee, August 7, 1899, on tax bills for 1894, 1895, 1896, 1897 and 1898, alleging that the appellees were, during said years, doing business in the city of Louisville as live stock commission merchants, under the firm name of Tatum, Embry & Co., and were the owners of personal property consisting of money, bonds, safe, office fixtures, furniture and other articles unknown to plaintiff, all located in said…
1Opinion of the Court
Opinion of the court by
CHIEF JUSTICE PAYNTER
Reversing.
Clifton Tatum, Henry F. Embry, and G-.'W. Emibry were live s-tock commission merchants doing business' in the city of Louisville under the firm name of Tatum, Embry & Co. The firm was the owner of personal property, consisting of money, bonds, accounts, safe, office fixtures, and furniture. One member of the firm resides in the city of, Louisville, but the other members reside outside the city. The city ■assessor assessed the partnership property for taxation, and the city is asserting its right to collect taxes for certain years.. It is…
2Cases cited1 opinion
- Meguiar v. HelmCourt of Appeals of Kentucky · 1890
3Cited by3 opinions
- Langdon-Creasy Co. v. Trustees of Owenton Common School DistrictCourt of Appeals of Kentucky · 1903
- Clay, Robinson & Co. v. Douglas CountyNebraska Supreme Court · 1911
- Walter G. Hougland & Sons v. McCracken County Board of Sup'rsCourt of Appeals of Kentucky (pre-1976) · 1947