New Galt House Co. v. City of Louisville
Court of Appeals of Kentucky
CASE 33. — PROCEEDING BY THE CITY OP LOUISVILLE AGAINST THE NEW GALT HOUSE CO. TO COLLECT A PENALTY FOR NON-PAYMENT OP A LICENSE TAX. — June 20. Appeal from Jefferson Circuit Court (Criminal Division). Allen AY.
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CASE 33. — PROCEEDING BY THE CITY OP LOUISVILLE AGAINST THE NEW GALT HOUSE CO. TO COLLECT A PENALTY FOR NON-PAYMENT OP A LICENSE TAX. — June 20. Appeal from Jefferson Circuit Court (Criminal Division). Allen AY. Kinney, Special Judge. ' Defendant fined, and appeals. — POINTS. 1. The power1 delegated to a municipality to tax should be strictly construed. 2. The taxing power delegated to the. city of Louisville does not authorize it to levy a license tax upon the constituent elements of an occupation or business, nor by. its own declaration to segregate, the essential elements of a business-…
1Opinion of the Court
Opinion op the Court by
Judge Barker —
Reversing.
The- appellant, the New Galt House Company, and its predecessors, have for many years conducted a hotel in the city of Louisville known as the “Galt House.” Formerly this hotel was conducted on what is called the “American plan;” that is, meals were provided at regular hours for its patrons, who paid a stipulated sum per day, which included both meals and room rent. Some time prior to this litigation the management of the hotel changed the manner of conducting it from the “American plan” to what is known as the “European plan;” the difference…
2Cited by3 opinions
- Commissioner of Corporations & Taxation v. ClubMassachusetts Supreme Judicial Court · 1945
- City of Newport v. FitzerCourt of Appeals of Kentucky · 1909
- Illinois Cent. R. Co. v. City of MemphisCourt of Appeals of Tennessee · 1936