Legal Opinion

Louisville & Jeffersonville Ferry Co. v. Commonwealth

Court of Appeals of Kentucky

Decided November 23, 1898PublishedCited by 11 opinions

Case 95—INDICTMENT— APPEAL PROM ERANKLIN CIRCUIT COURT. 1. The court below erred in holding the statute to mean that the-ferry company was not entitled to receive any notice from, the auditor as to what form of tax blanks he had prepared for-the current year; and that the'ferry company was not entitled to have any tax blanks furnished it to file it; and that the ferry company was not entitled to be first called on to make its return before it could be considered as in…

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Case 95—INDICTMENT— APPEAL PROM ERANKLIN CIRCUIT COURT. 1. The court below erred in holding the statute to mean that the-ferry company was not entitled to receive any notice from, the auditor as to what form of tax blanks he had prepared for-the current year; and that the'ferry company was not entitled to have any tax blanks furnished it to file it; and that the ferry company was not entitled to be first called on to make its return before it could be considered as in criminal default and be fined. Ky. Stats., secs. 4077, 4078, 4082, 4085, 4087, 4065, 4064, 4022, 4066, 4061, 4063; Henderson…

1Opinion of the Court

JUDGE GUFFY

delivered the opinion of the court.

These two appeals are by consent ordered to be heard together. The indictment in the first named case charged the appellant of the offense of willfully and unlawfully failing to make and deliver to the Auditor of Public Aecounts of this State, between the 15th day of September and the 1st day of October, 1897, and for one hundred and seventeen days consecutively from and after the 1st day *731of October, 1897, the statement bylaw required, and by said Auditor of Public Accounts prescribed, in order that the State Board of Valuation and Assessment…

2Cases cited2 opinions

  1. Henderson Bridge Co. v. KentuckySupreme Court of the United States · 1897
  2. Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895

3Cited by11 opinions

  1. Eastern Ky. Coal Lands Corp. v. CommonwealthCourt of Appeals of Kentucky · 1907
  2. Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
  3. Commonwealth v. AllenCourt of Appeals of Kentucky (pre-1976) · 1969
  4. Paducah Street Railway Co. v. County of McCrackenCourt of Appeals of Kentucky · 1899
  5. Commonwealth v. Morrell Ref. Car. Co.Court of Appeals of Kentucky · 1908

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