Southern Railway v. Coulter
Court of Appeals of Kentucky
■Case 82 — Action by Southern Railway in Kentucky, and Others against Gus G. Coulter and Others, fOR an Injunction.— APPEAL PROM FRANKLIN CIRCUIT COURT. JUGMENT FOR DEFENDANTS AND PLAINTIFFS APPEAL. 'POINTS RELIED ON. 1. The letter of the law requires a deduction which, when made, leaves nothing to be taxed. This letter is plain and unambiguous and there is no room for construction.
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■Case 82 — Action by Southern Railway in Kentucky, and Others against Gus G. Coulter and Others, fOR an Injunction.— APPEAL PROM FRANKLIN CIRCUIT COURT. JUGMENT FOR DEFENDANTS AND PLAINTIFFS APPEAL. 'POINTS RELIED ON. 1. The letter of the law requires a deduction which, when made, leaves nothing to be taxed. This letter is plain and unambiguous and there is no room for construction. The courts are bound by «the law as written unless there is some. ambiguity or room for construction. If the law 'is an absurdity and unconstitutional, then there is no law at all for the tax sought to be…
1Opinion of the Court
Opinion of the court by
CHIEF JUSTICE GUFFY
Affirming.
A number of the appellants instituted separate actions in the Franklin circhit court against the appellees seeking to enjoin the appellees from certifying to various counties, towns and taxing districts for• collection a franchise tax assessed or to he assessed against various railroads. The grounds upon which the injunction was sought were, in substance, that it was illegal to certify any franchise tax as due from appellants to the counties etc., aforesaid. The several suits were consolidated and heard together, and upon final hearing Mu*…
2Cases cited7 opinions
- Henderson Bridge Co. v. KentuckySupreme Court of the United States · 1897
- Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
- Levi v. City of LouisvilleCourt of Appeals of Kentucky · 1895
- City of Louisville v. Louisville Ry. Co.Court of Appeals of Kentucky · 1901
- Louisville & Jeffersonville Ferry Co. v. CommonwealthCourt of Appeals of Kentucky · 1900
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1913
- Illinois Cent. R. R. v. CommonwealthCourt of Appeals of Kentucky · 1908
- Louisville & N. R. v. BosworthDistrict Court, E.D. Kentucky · 1915
- Henderson Bridge Co. v. AlvesCourt of Appeals of Kentucky · 1906
- Baltimore & Ohio Southwestern Railroad v. CommonwealthCourt of Appeals of Kentucky · 1917
9 more not listed; retrieve them via the Exa API.