Commonwealth ex rel. Marion County v. Louisville & Nashville Railroad
Court of Appeals of Kentucky
* Case 20 — APPEAL PROM MARION CIRCUIT COURT. 1. Exemptions from taxation, embodied in the charter of a railroad com. pany, in consideration of the “public services” which those companies are supposed to render, will be upheld, although always rigidly construed, (The Delaware Railroad Tax, 18 Wall., 206; West Wis. R. Co. v. Supervisors, &c., 93 U. S., 595; Ky.
Read the full summary
* Case 20 — APPEAL PROM MARION CIRCUIT COURT. 1. Exemptions from taxation, embodied in the charter of a railroad com. pany, in consideration of the “public services” which those companies are supposed to render, will be upheld, although always rigidly construed, (The Delaware Railroad Tax, 18 Wall., 206; West Wis. R. Co. v. Supervisors, &c., 93 U. S., 595; Ky. Central R. Co. v. Bourbon County Court, 82 EJy., 497.) But any such immunity subsequently conferred, without the addition of further public services to sustain the grant, is unconstitutional. (Citizens’ Gas Light Co. v. Louisville Gas…
1Opinion of the Court
JUDGE BENNETT
delivebed the opinion of the court.
Marion county, the appellant, caused a summons to issue from the Marion County Court against the appellee to show cause why its railroad, &c., situated in said county, should not be assessed for tibe years 1867, 1871, 1872, 1873 and 1875, under the acts of 1865, 1867, 1869-70, which authorized the appellant to levy and collect ad valorem, taxes on the taxable property in said county for the benefit of the county. The appellee, by its response, denied that its property in said county was subject to be assessed by the county for said years, or any…
2Cases cited5 opinions
- Applegate v. ErnstCourt of Appeals of Kentucky · 1868
- Elizabethtown & Paducah R. R. Co. v. Trustees of ElizabethtownCourt of Appeals of Kentucky · 1876
- Louisville & Nashville Railroad v. Warren County CourtCourt of Appeals of Kentucky · 1868
- Graham v. Mt. Sterling Coalroad Co.Court of Appeals of Kentucky · 1878
- Franklin County Court v. Lou. & Nash. R. R.Court of Appeals of Kentucky · 1886
3Cited by5 opinions
- Button v. DrakeCourt of Appeals of Kentucky (pre-1976) · 1946
- Ward v. BealeCourt of Appeals of Kentucky · 1890
- Commonwealth v. WhitelawCourt of Appeals of Kentucky (pre-1976) · 1946
- Newman v. DicksonCourt of Appeals of Kentucky (pre-1976) · 1947
- West v. GiesenCourt of Appeals of Texas · 1922