Legal Opinion

Cum. Telep. & Teleg. Co. v. Hopkins

Court of Appeals of Kentucky

Decided January 31, 1906PublishedCited by 25 opinions

Case 107. — SEPARATE SUITS BY THE CUMBERLAND TELEPHONE & TELEGRAPH CO. AND THE LOUISVILLE & NASHVILLE RAILROAD CO. AGAINST W. A. HOPKINS, POLICE JUDGE OP THE CITY OP EMINENCE, &c., TO PROHIBIT THE ENFORCEMENT OP AN OCCUPATION TAX. Appeals from Henry Circuit Court. R. F. Peak, Circuit Judge. From a judgment dismissing their petitions, the plaintiffs appeal.

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Case 107. — SEPARATE SUITS BY THE CUMBERLAND TELEPHONE & TELEGRAPH CO. AND THE LOUISVILLE & NASHVILLE RAILROAD CO. AGAINST W. A. HOPKINS, POLICE JUDGE OP THE CITY OP EMINENCE, &c., TO PROHIBIT THE ENFORCEMENT OP AN OCCUPATION TAX. Appeals from Henry Circuit Court. R. F. Peak, Circuit Judge. From a judgment dismissing their petitions, the plaintiffs appeal. POINTS AND AUTHORITIES CITED. 1. The general assembly has no.t delegated to cities of the fifth 'Class the power to impose a license tax on railroad companies. (Cincinnati, New Orleans & Texas Pacific R. R. Co. v. Commonwealth, 81 Ky., 492;…

1Opinion of the Court

Opinion by

Judge O’Rear

Reversing.

The two eases styled above present a common question, -though the former presents in addition a single other question for decision. The cases were-heard together -in this court. Appellant telephone company operated a telephone exchange in the town of Eminence, in connection with its long distance telephone service, extending through that town to-other and remote points in and out of this State: Appellant, Louisville & Nashville Railroad Company,, is a chartered railroad corporation, created by the laws of this State and operating lines of railroad in and out of…

2Cases cited5 opinions

  1. Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
  2. Applegate v. ErnstCourt of Appeals of Kentucky · 1868
  3. Elizabethtown & Paducah R. R. Co. v. Trustees of ElizabethtownCourt of Appeals of Kentucky · 1876
  4. Neumeyer v. KrakelCourt of Appeals of Kentucky · 1901
  5. Graham v. Mt. Sterling Coalroad Co.Court of Appeals of Kentucky · 1878

3Cited by25 opinions

  1. Raydure v. Board of SupervisorsCourt of Appeals of Kentucky · 1919
  2. Campbell County v. City of NewportCourt of Appeals of Kentucky · 1917
  3. Portland v. Portland Ry., L. & P. Co.Oregon Supreme Court · 1916
  4. Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
  5. District Board of Tuberculosis Sanitarium Trustees v. City of LexingtonCourt of Appeals of Kentucky (pre-1976) · 1928

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