Kenton Insurance v. City of Covington
Court of Appeals of Kentucky
Case 33 — PETITION EQUITY APPEAL PROM KENTON CIRCUIT COURT. 1. Injunction is the proper remedy to restrain the collection of an illegal, erroneous, or void tax. (Dudley v. Trustees of Frankfort, 12 B. M., 615; Dawes v. City of Chicago, 11 Wallace, 111; L. & N. R. R. Co. v. Warren Co., 5 Bush, 247; E. & P. R. R. Co. v. Trustees of Elizabethtown, 12 Bush, 239; Gates v. Barrett, 79 Ky., 296; Dumesnil v. DuPont, 18 B. M., 804.) 2. The Kenton Ins.
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Case 33 — PETITION EQUITY APPEAL PROM KENTON CIRCUIT COURT. 1. Injunction is the proper remedy to restrain the collection of an illegal, erroneous, or void tax. (Dudley v. Trustees of Frankfort, 12 B. M., 615; Dawes v. City of Chicago, 11 Wallace, 111; L. & N. R. R. Co. v. Warren Co., 5 Bush, 247; E. & P. R. R. Co. v. Trustees of Elizabethtown, 12 Bush, 239; Gates v. Barrett, 79 Ky., 296; Dumesnil v. DuPont, 18 B. M., 804.) 2. The Kenton Ins. Co. being a corporation for loan and discount can be taxed only fifty cents upon the one hundred dollars of capital stock, as other similar…
1Opinion of the CourtChief Justice Pryor
This action was instituted in the conrt below to enjoin the collection of what was claimed to be delin*215quent taxes, assessed against the insurance company for the years 1879, 1880, 1881, 1882 and 1883.
The injunction was sustained as to the collection for the entire period, except as to the year 1883, the chancellor below holding that the remedy by distress as to those years had been lost by the failure of the council to place the delinquent bills or tax bills in the hands of the collector at least once in’ each year, as required by the provisions of the charter of the city.
The failure to do…
2Cases cited3 opinions
- Johnson v. CommonwealthCourt of Appeals of Kentucky · 1838
- Covington Gas-light Co. v. City of CovingtonCourt of Appeals of Kentucky · 1886
- Farmers Bank v. CommonwealthCourt of Appeals of Kentucky · 1869
3Cited by5 opinions
- Kansas Mutual Life Ass'n v. HillSupreme Court of Kansas · 1893
- Inhabitants of Trenton v. Standard Fire Insurance Co.Supreme Court of New Jersey · 1909
- Kentucky & Louisville Mutual Insurance v. CommonwealthCourt of Appeals of Kentucky · 1913
- Commonwealth Life Insurance v. City of LouisvilleCourt of Appeals of Kentucky · 1911
- Hynicka v. Union Central Life InsuranceOhio Superior Court, Cincinnati · 1906