Frankfort, Lexington & Versailles Turnpike Co. v. Commonwealth
Court of Appeals of Kentucky
Case 64 — TURNPIKES, TAXATION APPEAL FROM FRANKLIN CIRCUIT COURT. 1. The circuit court erred in refusing to correct the assessment for each of the years from 1876 to 1883, inclusive. .2. In deciding that appellant’s road or its franchises or any part of its property in Franklin county is subject to taxation for county purposes in that county. (Gen. Stat., 984-5; lb., chapter 92, article 8, section 23; Cooley Const.
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Case 64 — TURNPIKES, TAXATION APPEAL FROM FRANKLIN CIRCUIT COURT. 1. The circuit court erred in refusing to correct the assessment for each of the years from 1876 to 1883, inclusive. .2. In deciding that appellant’s road or its franchises or any part of its property in Franklin county is subject to taxation for county purposes in that county. (Gen. Stat., 984-5; lb., chapter 92, article 8, section 23; Cooley Const. Lim., 546; Minor’s Institutes, volume 1, 575; Gen. Stat. chapter 92. article 7, section 2, article 4, section 4, article 12, section 2; Session Acts, April 10, 1878; Gen. Stat.,…
1Opinion of the Court
JUDGE HOLT
delivered the opinion op the court.
Tiie portion of the appellant’s turnpike road, located .in Franklin county, having been assessed for an ad valorem tax for county purposes, for the years from'1876 to 1883, inclusive, at a valuation of $5,000, the company asked the Franklin County Court to correct it, first, because it was illegal and unauthorized; and, .secondly, because if authorized, the valuation was too *388high. The motion being heard, was overruled, and the-appellant appealed to the Franklin Circuit Court, and the law and facts having been submitted to the circuit-judge, he…
2Cases cited2 opinions
- Applegate v. ErnstCourt of Appeals of Kentucky · 1868
- Graham v. Mt. Sterling Coalroad Co.Court of Appeals of Kentucky · 1878
3Cited by2 opinions
- Campbell Turnpike Road Co. v. District of HighlandsCourt of Appeals of Kentucky · 1908
- City of Dawson Springs v. HambyCourt of Appeals of Kentucky (pre-1976) · 1938