Legal Opinion
J. & A. Freiberg Co. v. Dawson
District Court, W.D. Kentucky
Decided May 31, 1920PublishedCited by 8 opinions
In Equity. Suit by the J. & A. Freiberg Company against Charles I. Dawson and others.
1Per curiam
Section 171 of the Kentucky Constitution provides that taxes “shall be uniform upon all property of the same class subject to taxation.” Section 172 says that all property shall be assessed for taxation at its fair cash value. Section 174 directs that all property shall be taxed in proportion to its value, without prejudice to the right to provide, for taxation based on income, licenses, or franchises. Section 181a says:
“The General Assembly may, by general laws only, provide for the payment of license fees on franchises, * * * the various trades, occupations and professions, or a special or…
2Cases cited27 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Brown v. MarylandSupreme Court of the United States · 1827
- Davis v. WakeleeSupreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Walla Walla City v. Walla Walla Water Co.Supreme Court of the United States · 1898
22 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
- Jerome H. Sheip Co. v. AmosSupreme Court of Florida · 1930
- Martin, Comr. of Revenue v. Nocero Ice Cream Co.Court of Appeals of Kentucky (pre-1976) · 1937
- State ex rel. Froedtert Grain & Malting Co. v. Tax CommissionWisconsin Supreme Court · 1936
- State v. HeymannSupreme Court of Louisiana · 1933
3 more not listed; retrieve them via the Exa API.