City of Covington v. Commonwealth
Court of Appeals of Kentucky
Case 114 — TAXATION OF MUNICIPAL PROPERTY — 'APPEAL FROM CAMPBELL CIRCUIT COURT. 1. The Legislature had power by the act of May 1, 1888, to exempt from taxation the waterworks property of Covington, Gordon v. Winchester B. Assn., 12 Bush, 114; Lancaster v. Clayton, 86 Ky., 375; Zable v. Louisville Baptist Orphans Home, 13 Ky Law Rep., 3-86; Dembitz on Ky.
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Case 114 — TAXATION OF MUNICIPAL PROPERTY — 'APPEAL FROM CAMPBELL CIRCUIT COURT. 1. The Legislature had power by the act of May 1, 1888, to exempt from taxation the waterworks property of Covington, Gordon v. Winchester B. Assn., 12 Bush, 114; Lancaster v. Clayton, 86 Ky., 375; Zable v. Louisville Baptist Orphans Home, 13 Ky Law Rep., 3-86; Dembitz on Ky. Jur., p. 89; Home of Friendless v. Rouse, 8 Wall., 435; New Jersey v. Watson, 7 Cranch 164; Salt 2. The Legislature in -passing said act and the city of Covington in accepting the provisions -and constructing its waterworks, when relying…
1Opinion of the CourtChief Justice Lewis
Tbe Commonwealth of Kentucky brought this action to recover possession of a tract of land held and claimed by the city of Covington, upon which had been erected waterworks. The facts upon which the right of recovery is based are, as¡ stated in the petition, that, the city of Covington having failed to pay the State and county taxes due on said property for 1895 at the assessed value, it was in December, 1895, duly and legally offered for sale by the ■ sheriff, who, no other person bidding, pur*682chased it for the Commonwealth at the price of $2,189, the sum of taxes unpaid.
It is stated in the…
2Cases cited3 opinions
- Clark v. Louisville Water Co.Court of Appeals of Kentucky · 1890
- City of Louisville v. CommonwealthCourt of Appeals of Kentucky · 1864
- Commonwealth v. MakibbenCourt of Appeals of Kentucky · 1890
3Cited by16 opinions
- Shirk v. Lancaster CitySupreme Court of Pennsylvania · 1933
- Commonwealth v. GrinsteadCourt of Appeals of Kentucky · 1900
- City of Austin v. Sheppard, ComptrollerTexas Supreme Court · 1945
- City of Newport v. CommonwealthCourt of Appeals of Kentucky · 1899
- City of Dallas v. StateCourt of Appeals of Texas · 1930
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