Livingston v. City of Paducah
Court of Appeals of Kentucky
Case 118 — EQUITY APPEAL FROM MCCRACKEN COMMON PLEAS COURT. 1. The legislature has no power to authorize the city council of Paducah to assess and collect an ad valorem tax, and, in addition to that, three dollars special tax on property not used in any business, and which receives no more protection from the city by reason of the latter tax than it already had under the former. 2. The act is unconstitutional.
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Case 118 — EQUITY APPEAL FROM MCCRACKEN COMMON PLEAS COURT. 1. The legislature has no power to authorize the city council of Paducah to assess and collect an ad valorem tax, and, in addition to that, three dollars special tax on property not used in any business, and which receives no more protection from the city by reason of the latter tax than it already had under the former. 2. The act is unconstitutional. (Marshall v. Donovan, 10 Bush; Preston v. Roberts, 12 lb.; 31 Texas, 237; Cooley on Taxation, 392, 428; 9 Geo. Rep., 209; Session Acts 1871, vol. 1,155.) 1. By section 18 of an act to…
1Opinion of the Court
JUDGE LEWIS
delivered the opinion of the court.
Appellants, being numerous tax-payers of the city of Paducah, allege in their petition that-they each own a vehicle employed exclusively for their own private and family use and accommodation, and not for hire, or any use by the public, or for or by others, upon which they have been assessed by said city an ad valorem, tax equal to that assessed or assessable on any other personal property in said city, and which they have regularly paid, &c. They further allege that, by an ordinance of the city council, they have been required to pay an…
2Cited by11 opinions
- Vernor v. Secretary of StateMichigan Supreme Court · 1914
- Jackson v. NeffSupreme Court of Florida · 1912
- Ellis v. FrazierOregon Supreme Court · 1901
- Fiscal Court Owen Co. v. F. & A. Cox Co.Court of Appeals of Kentucky · 1909
- Campbell County v. City of NewportCourt of Appeals of Kentucky · 1917
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