Mengel Box Co. v. City of Louisville
Court of Appeals of Kentucky
Case 88 — Action by City op Louisville against the Mengel Box Company fob City Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY DIVISION. Judgment for Plaintiff and Defendant Appeals. CLASSIFICATIONS. 1. The appellant is exempt from municipal taxation for a period of five years.
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Case 88 — Action by City op Louisville against the Mengel Box Company fob City Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY DIVISION. Judgment for Plaintiff and Defendant Appeals. CLASSIFICATIONS. 1. The appellant is exempt from municipal taxation for a period of five years. Constitution of Ky., sec. 170; Kentucky Statutes, sec. 2980a; Ordinances of City of Louisville for 1899, pp. 310-11, quoted on pp. 22-3 of R. 2. The construction of statutes must be governed by the intention of the Legislature; the occasion of and necessity for the law, the mischief felt and the remedy in view:…
1Opinion of the Court
Opinion op the court by
JUDGE BARKER
Reversing.
This action involves the right of appellant to the five years’ exemption from taxation authorized by section 170 of the Constitution, section 2980a of the Kentucky Statutes of 1903, and the ordinance passed in pursuance thereof. The C. C. Mengel, Jr., & Bro. Company is a corporation of Louisville, Ky., carrying on a lumber business. Prior to 1899, *739it, in connection with its chief business, was also engaged in box making, and had a plant for that purpose, representing, in round numbers, an investment of $200,000. The principal customers of the…
2Cited by8 opinions
- Oliver Co. v. Louisville Realty Co.Court of Appeals of Kentucky · 1913
- Libby v. City of DillinghamAlaska Supreme Court · 1980
- Caverly-Gould Co. v. Village of SpringfieldSupreme Court of Vermont · 1910
- Victor Cotton Oil Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1912
- Jones Bros. v. City of LouisvilleCourt of Appeals of Kentucky · 1911
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