Adams Express Co. v. Kentucky
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF THE UNITED .STATES FOR THE DISTRICT OF KENTUCKY. This was a bill filed in the Circuit Court of the United States for the District of Kentucky'on behalf of the Adams Express Company to enjoin the collection and certification of taxes against it for the year 1895 under añ act of.
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APPEAL FROM THE CIRCUIT COURT OF THE UNITED .STATES FOR THE DISTRICT OF KENTUCKY. This was a bill filed in the Circuit Court of the United States for the District of Kentucky'on behalf of the Adams Express Company to enjoin the collection and certification of taxes against it for the year 1895 under añ act of. Kentucky of November 11, 1892, entitled “An act relating to revenue and' taxation,” carried forward as chapter 108 of - the compilation of the Kentucky statutes of 1894, page 1291. The case comes to this court on appeal from a decree of the Circuit Court sustaining a demurrer and…
1Opinion of the Court
Mr. Chief Justice Fuller;
after stating the case, delivered the opinion of the court.
Section 4077 of the compilation-of the Kentucky statutes of 1894 provides that each of the enumerated companies or corpqrations; “ every other like company, corporation or association” ; and also “ every other corporation, company or association having or exercising any special or exclusive privilege or franchise not allowed by law to natural persons, or. performing any public service, shall, in addition to the other taxes imposed on it by law, annually pay a tax on its fran chise to the State, and a local tax…
Also in this document: Dissent.
2Cases cited3 opinions
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
- Levi v. City of LouisvilleCourt of Appeals of Kentucky · 1895
3Cited by61 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Owensboro National Bank v. OwensboroSupreme Court of the United States · 1899
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