Commonwealth v. Chesapeake & Ohio Railway Co.
Court of Appeals of Kentucky
Case 3 — APPEAL TO CIRCUIT COURT — 1. It was not error in the county court to order the land listed in the name’of Woodruff and Julia W. Anderson, although the legal title was not in them at the date of which the assessment was made, as the State and county had a lien for the taxes which could not he defeated. Besides, the possessionary control of Woodruff and Julia W. Anderson would have been sufficient to authorize the assessment, of the property in their names.
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Case 3 — APPEAL TO CIRCUIT COURT — 1. It was not error in the county court to order the land listed in the name’of Woodruff and Julia W. Anderson, although the legal title was not in them at the date of which the assessment was made, as the State and county had a lien for the taxes which could not he defeated. Besides, the possessionary control of Woodruff and Julia W. Anderson would have been sufficient to authorize the assessment, of the property in their names. (Gen. Stats., chap. 92, art. 1, secs. 2, 6, 7; Idem, art. 6, secs. 15, 16, 22, 25; Common wealth v. Gaines & Co., 80 Ky„ 489.) "2.…
1Opinion of the Court
JUDGE BENNETT
delivered the opinion of the court.
The sheriff of Greenup county reported to the Greenup county court that J. C. YYoodruff and Julia VY. Anderson owned a certain tract of land lying in said county, which they had leased to the Chesapeake and Ohio Railroad Company, and which property had not been “assessed for taxes due for 1890.” The said parties were summoned to appear, &c. Thereafter, J. C. YYoodruff and Julia YY..Anderson were *18proceeded against as non-residents of the State, and the Chesapeake and Ohio Railroad Company and the Maysville and Big Sandy Railroad Company entered…
2Cited by6 opinions
- Day v. AmburgeyCourt of Appeals of Kentucky · 1912
- Doom v. BrownCourt of Appeals of Kentucky · 1916
- McFarland v. McFarlandCourt of Appeals of Kentucky (pre-1976) · 1936
- Holliday v. HollidayCourt of Appeals of Kentucky (pre-1976) · 1931
- Willis v. LamCourt of Appeals of Kentucky · 1914
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