Wiggins v. Scott
Court of Appeals of Kentucky
'Case 24 — Action to Recover Monet Paid as Taxes APPEAL FROM FLEMING CIRCUIT COURT. Judgment for Defendants and¿ Plaintiff Appeals. The name of M. F. Daugherty was improperly stricken out of the petition.
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'Case 24 — Action to Recover Monet Paid as Taxes APPEAL FROM FLEMING CIRCUIT COURT. Judgment for Defendants and¿ Plaintiff Appeals. The name of M. F. Daugherty was improperly stricken out of the petition. The petition alleges he collected, as deputy sheriff, a large amount of these illegal taxes, and that they are yet in his hands and he holds this as a trust fund for tbe benefit of the taxpayers who contributed that fund, and this is a proceeding in rem to recover that trust fund, rather than in personam against Daugherty. It is true that by an express provision of the statute, the sheriff,…
1Opinion of the Court
Opinion of the court by
JUDGE O’REAR
Reversing.
This case involves questions similar to those had under consideration by the court in Whaley v. Com., 110 Ky., 154; 23 R., 1292; 61 S. W., 35. The main point of difference is (if it is a point of difference) that the taxpayer who essays to sue for all the taxpayers of Fleming county, to recover the illegal tax levied and collected of them all, is not a resident of Fleming county. He, however, owns land in Fleming county, which .was assessed for a portion of the illegal tax, and paid his proportion of it. It is argued that he is not a fair…
2Cases cited5 opinions
- Whaley v. CommonwealthCourt of Appeals of Kentucky · 1901
- Oswald v. MorrisCourt of Appeals of Kentucky · 1891
- Robinson v. Robinson's trusteeCourt of Appeals of Kentucky · 1874
- Blair v. CarlisleCourt of Appeals of Kentucky · 1868
- Hendrix v. MoneyCourt of Appeals of Kentucky · 1866
3Cited by20 opinions
- Black v. Elkhorn Coal CorporationCourt of Appeals of Kentucky (pre-1976) · 1930
- Shannon v. AbramsSupreme Court of Kansas · 1916
- Batman v. Louisville Gas & Electric Co.Court of Appeals of Kentucky · 1920
- Union Light, Heat & Power Co. v. MulliganCourt of Appeals of Kentucky · 1917
- City of Miami v. A. M. Tenney and Demarest HoldingSupreme Court of Florida · 1942
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