Commonwealth ex rel. Alexander v. Bacon
Court of Appeals of Kentucky
CASE 5. — ACTION BY THE COMMONWEALTH ON THE RELATION OP GEORGE H. ALEXANDER, REVENUE AGENT, AGAINST JOHN BACON, TO RECOVER TAXES ON OMITTED PROPERTY. Appeal from Jefferson Circuit Court, Second Common Pleas Division. Thos. R. Cordon, Judge. Judgment for defendant. Plaintiff appeals. — POINTS OF LAW AND AUTHORITIES. 1. The State and not the revenue agent is the ■ plaintiff, and no valid compromise in any action can be made without the consent of the party in interest. 25 Ky.
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CASE 5. — ACTION BY THE COMMONWEALTH ON THE RELATION OP GEORGE H. ALEXANDER, REVENUE AGENT, AGAINST JOHN BACON, TO RECOVER TAXES ON OMITTED PROPERTY. Appeal from Jefferson Circuit Court, Second Common Pleas Division. Thos. R. Cordon, Judge. Judgment for defendant. Plaintiff appeals. — POINTS OF LAW AND AUTHORITIES. 1. The State and not the revenue agent is the ■ plaintiff, and no valid compromise in any action can be made without the consent of the party in interest. 25 Ky. Law Rep. 122. 2. The revenue agent can not compromise one of these proceedings in such a manner as to preclude a further…
1Opinion of the Court
Opinion op the Court by
Judge Hobson
Affirming
On April 1,1905, A. J. Bizot, as revenue agent, instituted in the Jefferson county court proceedings in the name of the commonwealth of Kentucky against John Bacon to compel the listing for taxation of intangible personal property claimed to have been omitted frtím assessment .for the years 1901, 1902, 1903, 1904 and 1905. The defendant filed an answer, and on May 26, 1905, a judgment was entered in the action by which personal property of the value of $3,750 was assessed to Bacon as omitted for each of the years 1901, 1902, 1903 and 1904, and…
2Cited by10 opinions
- Potts v. PottsCourt of Appeals for the Sixth Circuit · 1944
- Commonwealth v. HelmCourt of Appeals of Kentucky · 1915
- Ewald's v. City of LouisvilleCourt of Appeals of Kentucky · 1921
- Louisville & Nashville Railroad v. CommonwealthCourt of Appeals of Kentucky · 1918
- Wood v. Sharp's AdministratorCourt of Appeals of Kentucky · 1914
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