Louisville & Nashville Railroad v. Pendleton County
Court of Appeals of Kentucky
Case 79 — PETITION OKDIN ARY — APPEAL PROM PENDLETON CIRCUIT COURT. 1. The county court has no power to levy an ad valorem tax for pauper purposes.
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Case 79 — PETITION OKDIN ARY — APPEAL PROM PENDLETON CIRCUIT COURT. 1. The county court has no power to levy an ad valorem tax for pauper purposes. (Gen. Stats, chap. 28, art. 16, sec. 1; Idem, chap. 28, art, 17, sec. 1; Idem, chap. 27, art. 2, sec. 1; Idem, chap. 86, sec. 4; Idem, chap. 89, sec. 6; Judge of Campbell County Court v. Taylor, 8 Bush, 208; L. & N. R. Co. v. Commonwealth, 89 Ky., 541.) 2. If the power is given the county to levy this tax the order is defective, because it fails to show that the tax was levied for the same purpose named in the statute. (Gen. Stats., chap. 86, sec.…
1Opinion of the Court
JUDGE GUEEY
delivered the opihicot oe the court.
This action was brought by Pendleton county against the Louisville and Nashville Railroad Company to recover one thousand one hundred and nine dollars and sixty-nine cents, and nine hundred and twenty dollars and twenty-one cents, taxes alleged to be due from the said defendant on account of levies made by the fiscal court of Pendleton county for the years 1891 and 1892, levied for pauper purposes on the property of said defendant in said county. Appellant filed a demurrer to the petition, which demurrer was overruled by the court. Appellant then…
2Cited by2 opinions
- Floyd v. AndersonSupreme Court of Oklahoma · 1912
- Joyes v. Jefferson County Fiscal CourtCourt of Appeals of Kentucky · 1899