Commonwealth v. Owensboro & Nashville Railroad
Court of Appeals of Kentucky
Case 90 — REVENUE APPEAL FROM FRANKLIN CIRCUIT COURT. •Conceding that the amendment to the charter of the original company provides that the company “ shall be exempt from taxation till completed,” and they never completed the road, still I insist that appellees, the present company, are not permitted to appropriate to themselves this gracious provision.
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Case 90 — REVENUE APPEAL FROM FRANKLIN CIRCUIT COURT. •Conceding that the amendment to the charter of the original company provides that the company “ shall be exempt from taxation till completed,” and they never completed the road, still I insist that appellees, the present company, are not permitted to appropriate to themselves this gracious provision. It was not in tho nature of a granted right to the original corporation, was not passed for five years after they had been enjoying their franchise under the original charter, and was at any time subject to repeal. Appellees, as purchasers of…
1Opinion of the Court
JUDGE PRYOR
delivered the opinion of the court.
This is an action by the State against the Owensboro & Nashville Railroad Company to recover taxes alleged to be due for the years 1881 and 1882. The right of recovery is denied by the railroad company, with the further response that by mistake of law and fact it paid the amount of taxes for the year 1880, and seeks to have it paid back by the State.
There is no legislative authority for the institution of the, action by way of set-off or otherwise against the State, and though the appellee is not liable for the taxes due and assessed for the years…
2Cases cited2 opinions
- Morgan v. LouisianaSupreme Court of the United States · 1876
- Evansville, Henderson & Nashville R. R. v. CommonwealthCourt of Appeals of Kentucky · 1872
3Cited by9 opinions
- Commonwealth of Mass. v. DavisCourt of Appeals of Texas · 1942
- French Republic v. Inland Nav. Co.District Court, E.D. Missouri · 1920
- State ex rel. Young v. HolgateSupreme Court of Minnesota · 1909
- Commomwealih v. BarkerCourt of Appeals of Kentucky · 1907
- Bitter v. Bexar CountyCourt of Appeals of Texas · 1924
4 more not listed; retrieve them via the Exa API.