Spalding v. Hill
Court of Appeals of Kentucky
Case 87 — PETITION EQUITY APPEAL FROM MARION CIRCUIT COURT. 1. The act creating the State Board of Equalization is not unconstitutional. The functions of the Board do not encroach upon the functions of the assessors. (Pennington v. “Woolfolk, 79 Ky., 16; Sav.
Read the full summary
Case 87 — PETITION EQUITY APPEAL FROM MARION CIRCUIT COURT. 1. The act creating the State Board of Equalization is not unconstitutional. The functions of the Board do not encroach upon the functions of the assessors. (Pennington v. “Woolfolk, 79 Ky., 16; Sav. Loan Society v. Austin, 46 Cal., 472; Houghton v. Austin, 46 Cal., 946; W., E. & Co. v. Board of Equalization, 56 Cal., 196; People v. Dunn, Auditor, 59 Cal., 318; People ex rel, Crawford v. Lathrop, &c., 3 Col., 460; People v. Solomon, 46 111., 334; Porter et al. v. R. R. I. & St. L. K. R. Co., 6 111., 561; Republic Life Ins. Co. v.…
1Opinion of the Court
JUDGE BENNETT
delivered the opinion of the court.
The State Board of Equalization, at its regular session as fixed by law, increased the value of the land of Marion county, as fixed by the assessor of that county, thirteen per cent. The said Board also increased the value of personal xn’operty, as fixed by the assessor, thirty per cent.
The appellee instituted this action in the Marion Circuit Court to enjoin the appellant, as collector of *659the State taxes in Marion county, from collecting the State tax on her real and personal property in said county in excess of the values fixed thereon by the…
2Cited by17 opinions
- Hacker v. HoweNebraska Supreme Court · 1904
- People ex rel. Colorado Tax Commission v. PitcherSupreme Court of Colorado · 1914
- Eminence Distillery Co. v. Henry County Board of SupervisorsCourt of Appeals of Kentucky · 1918
- Ray v. ArmstrongCourt of Appeals of Kentucky · 1910
- Sawyer v. DooleyNevada Supreme Court · 1893
12 more not listed; retrieve them via the Exa API.