Commonwealth v. Farmers' Bank
Court of Appeals of Kentucky
Case 89 — PETITIONS AND INFORMATIONS — APPEALS FROM FRANKLIN AND OTHER CIRCUIT COURTS. 1. Prior to the Hewitt act of 1886 the old banks (incorporated before 1856), had charter contracts, by which their taxes were commuted, and under which they could only be made to pay fifty cents on the $100; the National banks, under the Act of Congress, could not be taxed any higher than those State banks; and the new State banks (those incorporated since 1856), could not be taxe.d higher…
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Case 89 — PETITIONS AND INFORMATIONS — APPEALS FROM FRANKLIN AND OTHER CIRCUIT COURTS. 1. Prior to the Hewitt act of 1886 the old banks (incorporated before 1856), had charter contracts, by which their taxes were commuted, and under which they could only be made to pay fifty cents on the $100; the National banks, under the Act of Congress, could not be taxed any higher than those State banks; and the new State banks (those incorporated since 1856), could not be taxe.d higher than the other banks, because it would be a violation of the constitutional requirement of .uniformity and equality in…
1Opinion of the CourtChief Justice Pryor
The Bank of Kentucky, the Northern Bank, the Fanners Bank and other State banks, the National Bank of Covington and other national banks are in this court by their presidents and directors, some of them appealing from judgments imposing upon them taxation for county and munici*600pal purposes, and others standing as appellees in cases relieving them from such local burdens.
The legislation imposing such burdens is found in the Kentucky Statutes under the title of Revenue and Taxation, and is based on secs. 174 and 175 of the present constitution.
Sec. 174 provides: “All property whether owined by…
2Cases cited8 opinions
- New Jersey v. YardSupreme Court of the United States · 1877
- Lionberger v. RouseSupreme Court of the United States · 1870
- Louisville Water Co. v. ClarkSupreme Court of the United States · 1892
- Franklin County Court v. Deposit BankCourt of Appeals of Kentucky · 1888
- Commonwealth v. Owensboro, Falls of Rough, R.Court of Appeals of Kentucky · 1893
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- First Nat. Bank v. City of CovingtonU.S. Circuit Court for the District of Kentucky · 1900
- Bank of Commerce v. StoneCourt of Appeals of Kentucky · 1900
- Northern Bank of Kentucky v. StoneU.S. Circuit Court for the District of Kentucky · 1898
- Board of Councilmen v. Deposit Bank of FrankfortCourt of Appeals of Kentucky · 1900
- First Nat. Bank v. City of CovingtonU.S. Circuit Court for the District of Kentucky · 1903
4 more not listed; retrieve them via the Exa API.