Riedel v. Commonwealth ex rel. Guthrie
Court of Appeals of Kentucky
Case 123 — Proceeding by Commonwealth for Use of One Guthrie against Daniel Riedel, Sheriff, to Determine who is Entitled to Penalty on Collection of Unpaid Taxes. APPEAL FROM CAMPBELL CIRCUIT COURT-A. S. CAMPBELL, CIRCUIT JUDGE. Judgment foe Guthrie and Defendant Appeals.
Read the full summary
Case 123 — Proceeding by Commonwealth for Use of One Guthrie against Daniel Riedel, Sheriff, to Determine who is Entitled to Penalty on Collection of Unpaid Taxes. APPEAL FROM CAMPBELL CIRCUIT COURT-A. S. CAMPBELL, CIRCUIT JUDGE. Judgment foe Guthrie and Defendant Appeals. PROPOSITION. 1. Where both the auditor’s agent, and the sheriff institute proceedings in the county court to have property listed and assessed for taxation the party upon whose statement and information and as a result of whose effort the property was actually listed and assessed and the taxes collected is entitled to…
1Opinion of the Court
Opinion of the court by
JUDGE NUNN
Affirming.
One John Cline, of Campbell county, died in the month of August, 1902, and left a large estate, consisting of lands and personal property. It appears that his personal property had never been listed nor assessed for taxation, nor had. he paid any taxes thereon. On the 4th of September, 1902,, appellee Guthrie filed a statement under section 4241, Ky. St., 1908, in the Campbell county court, against Oliver W-Root, curator of Cline’s estate, by which statement he sought to require the curator to list for taxation this personal property, which he…
2Cases cited1 opinion
- Commonwealth v. Sweigart's Admr.Court of Appeals of Kentucky · 1903
3Cited by3 opinions
- Commonwealth v. Columbia Trust Co.Court of Appeals of Kentucky · 1915
- Commonwealth v. Southern Pacific Co.Court of Appeals of Kentucky · 1907
- Lucas v. CommonwealthCourt of Appeals of Kentucky · 1905