Langdon-Creasy Co. v. Trustees of Owenton Common School District
Court of Appeals of Kentucky
Case 60 — Action by the Langdon-Creasy Company against the-Trustees of Owenton Common School District to Prevent its Property From Being Assessed for Taxation for Said .School District. APPEAL FROM 'OWEN CIRCUIT COURT. JUDGMENT FOR DEFENDANT AND PLAINTIFF APPEALS. The sole purpose of this action is to obtain a deliverance from the court on the question of the situs for taxation of personal property belonging to a private corporation.
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Case 60 — Action by the Langdon-Creasy Company against the-Trustees of Owenton Common School District to Prevent its Property From Being Assessed for Taxation for Said .School District. APPEAL FROM 'OWEN CIRCUIT COURT. JUDGMENT FOR DEFENDANT AND PLAINTIFF APPEALS. The sole purpose of this action is to obtain a deliverance from the court on the question of the situs for taxation of personal property belonging to a private corporation. It is admitted for the purposes of the demurrer that the property assessed is a stock of groceries in Owenton, Ky., and that appellant owns similar stocks of…
1Opinion of the Court
Opinion of the court by
JUDGE PAYNTER
Reversing..
The appellant is a corporation organized under- the laws-of this Commonwealth, and is engaged in the retail grocery business. Its residence and principal place of business is Covington, Kenton county, Ky. It also has retail grocery-stores in various places 'of the State, including one in Owen-ton, Owen county, Ky. Supposing it was its duty to do so, it listed all its property in Covington for taxation. The trustees of the common school district assessed the property in Owenton for taxation. The question here is whether the stock of goods in…
2Cases cited2 opinions
- Newport & Cincinnati Bridge Co. v. WoolleyCourt of Appeals of Kentucky · 1880
- City of Louisville v. Tatum, Embry & Co.Court of Appeals of Kentucky · 1901
3Cited by12 opinions
- State v. Houston & T. C. Ry. Co.Court of Appeals of Texas · 1918
- Commonwealth ex rel. Hopkins v. Fidelity Trust Co.Court of Appeals of Kentucky · 1912
- Inter-Southern Life Insurance v. MillikenCourt of Appeals of Kentucky · 1912
- Commonwealth v. Union Refrigerator Transit Co.Court of Appeals of Kentucky · 1904
- Ayer & Lord Tie Co. v. KeownCourt of Appeals of Kentucky · 1906
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