City of Lebanon v. Biggers
Court of Appeals of Kentucky
Case 48 — Action by City on Lebanon against J. M. Biggers nor Taxes. APPEAL FROM MARION CIRCUIT COURT. Judgment for Defendant and Plaintiff Appeals.
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Case 48 — Action by City on Lebanon against J. M. Biggers nor Taxes. APPEAL FROM MARION CIRCUIT COURT. Judgment for Defendant and Plaintiff Appeals. It is clearly shown by the proof that appellee’s home in the city was purchased by and is owned by himself, that he and his family moved to it -just after purchasing it, and it has been improved and occupied by him for three years; that he has no children in the school age; that he paid city taxes on his personalty for the year 1900, and lived in the city with his family during all of the year 190-1; and that he does not know when he leaves the…
1Opinion of the Court
Opinion of the court by
CHIEF JUSTICE BURNAM
Reversing.
The appellee, J. M. Biggers, was assessed for taxation for the year 1901 by the city of Lebanon on property valued at $6,925, which included his residence at $2,000. The great bulk of the balance of the property consisted of cash notes, which were valued at $4,835. The rate of assessment for that year, as fixed by' the board of council of the city, was 70 cents on each $100 worth of property, and a poll tax of $1. Appellee having refused to pay the tax assessed' against him, the city brought this suit for a personal judgment for the amount…
2Cases cited2 opinions
- Kilbourne v. Burt & Brabb Lumber Co.Court of Appeals of Kentucky · 1901
- Montgomery v. City of LebanonCourt of Appeals of Kentucky · 1901
3Cited by11 opinions
- Dorrance's EstateSupreme Court of Pennsylvania · 1932
- Baker v. Baker, Eccles & Co.Court of Appeals of Kentucky · 1915
- Ellison v. Smoot's Adm'rCourt of Appeals of Kentucky (pre-1976) · 1941
- Burr's Administrator v. HatterCourt of Appeals of Kentucky (pre-1976) · 1931
- City of Winchester v. VanMeterCourt of Appeals of Kentucky · 1914
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