Negley v. Henderson Bridge Co.
Court of Appeals of Kentucky
Case 68 — TAXATION— APPEAL FROM HENDERSON CIRCUIT COURT. 1. The petition does not state a cause of action. There is no allegation of fraud and the only ground for the relief sought is over-valuation. Cooley on Taxation, secs. 748, 750, 775, 784, 529; High on Injunction, 494; 3 Ky. Law Rep., 156; 10 Ky. Law Rep., 25; 8 Ky.
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Case 68 — TAXATION— APPEAL FROM HENDERSON CIRCUIT COURT. 1. The petition does not state a cause of action. There is no allegation of fraud and the only ground for the relief sought is over-valuation. Cooley on Taxation, secs. 748, 750, 775, 784, 529; High on Injunction, 494; 3 Ky. Law Rep., 156; 10 Ky. Law Rep., 25; 8 Ky. Law Rep., 706; 121 U. S., vol. 30 L. ed., 1000; 46 S. W. R., 57°6; 11 S. W. R., 1111. The petition does not state that the plaintiff did: not know that the 'assessment had beemraised and did not know of the time and place of the meeting of the board of -supervisors. 2. On…
1Opinion of the Court
JUDGE BURNAM
delivered the opinion of the court.
This suit was instituted on the 25th day of November, 1896, to enjoin appellant, as sheriff of Henderson county, from the collection of. taxes upon the Henderson Bridge for the year 1896 upon any greater valuation than $649,-735.54.
The petition alleges that the plaintiff (appellee), as required by law, and at the instance- o-f the assessor of Henderson county, did, on the-day o-f December, 1895, return to s-aid assessor for taxation,- under oath, the fair cash value of that portion of said bridge within the State of Kentucky and county of…
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