Louisville & Evansville Mail Co. v. Barbour
Court of Appeals of Kentucky
Case 11 — PETITION EQUITY — APPEAL PROM LOUISVILLE CHANCERY COURT. 1. The penal proceedings by the Auditor’s agent in the county court was not warranted, because there had been no previous demand made on the tax-payer by the assessor for a list of his property; and there had been no “information ” filed by the Auditor’s agent as the basis of the proceeding.
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Case 11 — PETITION EQUITY — APPEAL PROM LOUISVILLE CHANCERY COURT. 1. The penal proceedings by the Auditor’s agent in the county court was not warranted, because there had been no previous demand made on the tax-payer by the assessor for a list of his property; and there had been no “information ” filed by the Auditor’s agent as the basis of the proceeding. (“Auditor’s Agent Act,” April 29,1880, section 2.) 2. The rule is, that tax statutes are to be construed most strongly against the State and in favor of the people. (U. S. v. Wigglesworth, 2 Story, 369.) 3. The tax laws of Kentucky in…
1Opinion of the CourtChief Justice Lewis
delivered the oeieioe oe the court.
October 2, 1882, in-a proceeding styled “The Commonwealth on relation of M. S. Barker, Auditor’s Agent, against the Louisville & Evansville Mail Company,” a summons was issued by the Judge of Jefferson County Court requiring the defendant to appear before the court, and give in a correct list of its taxable property for. the years 1875 to 1882 inclusive, in so far as it had failed to do so, or show cause to the contrary. September 10, 1883, in that proceeding, after reciting that the defendant had been duly summoned to appear before the court and list its…
2Cases cited1 opinion
- Louisville & Nashville Railroad v. CommonwealthCourt of Appeals of Kentucky · 1866
3Cited by6 opinions
- Inhabitants of East Livermore v. Livermore Falls Trust & Banking Co.Supreme Judicial Court of Maine · 1907
- Reid v. Southern Development Co.Supreme Court of Florida · 1906
- Commonwealth v. Bank of CommerceCourt of Appeals of Kentucky · 1904
- Whitaker v. BrooksCourt of Appeals of Kentucky · 1890
- Commonwealth v. Bingham's Admr.Court of Appeals of Kentucky · 1920
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