Legal Opinion

Muir's Adm'rs v. City of Bardstown

Court of Appeals of Kentucky

Decided June 15, 1905PublishedCited by 19 opinions

Case 94. — SUIT BY JAMES MUIR’S ADMINISTRATORS TO ENJOIN THE! CITY COUNCIL OF THE CITY OF BARDS-TO.WN FROM PASSING ON A QUESTION OF PLAINTIFFS’ LIABILITY FOR TAXES ON OMITTED PROPERTY.— Appeal from Nelson Circuit Court. Samuel E. Jones, Circuit Judge. Judgment for defendant.

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Case 94. — SUIT BY JAMES MUIR’S ADMINISTRATORS TO ENJOIN THE! CITY COUNCIL OF THE CITY OF BARDS-TO.WN FROM PASSING ON A QUESTION OF PLAINTIFFS’ LIABILITY FOR TAXES ON OMITTED PROPERTY.— Appeal from Nelson Circuit Court. Samuel E. Jones, Circuit Judge. Judgment for defendant. Plaintiffs appeal. 1. The pretended tax ordinances attempting to make the tax' levies for the years for which said assessments are proposed to be made are each and all of them illegal, unauthorized and void, for the reason they were never published at all. • 2. Said ordinances attempting to levy said tax, upon which it is…

1Opinion of the Court

Opinion by

Judge O’Rear

Affirming.

Dr. James Muir, before Ms death, in February, 1900, had been for many years a citizen and resident of Bardstown, which is a city .of the fifth class. He had omitted to list cash, notes and securities of the value of $14,000 for each of the years 1895, 1896,1897, 1898, 1899 and 1900, inclusive. The taxpayer was re-. quired to list his property for taxation with the town assessor as of the 15th day of September of the year previous to the one for which the tax was collectible. For example, the property .owned on 15th of September, 1899, being listed as of that…

2Cases cited2 opinions

  1. Levi v. City of LouisvilleCourt of Appeals of Kentucky · 1895
  2. City of Somerset v. Somerset Banking Co.Court of Appeals of Kentucky · 1900

3Cited by19 opinions

  1. Anderson v. RitterbuschSupreme Court of Oklahoma · 1908
  2. Halbouty v. Railroad CommissionTexas Supreme Court · 1962
  3. Southeastern Greyhound Lines v. Georgia Public-Service CommissionSupreme Court of Georgia · 1935
  4. Daniels v. Commissioners of Pilotage for the Bar of Tybee & RiverSupreme Court of Georgia · 1917
  5. Baker v. CombsCourt of Appeals of Kentucky · 1922

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