Lou. & Nash. R. R. v. Commonwealth
Court of Appeals of Kentucky
Case 29 — PROCEEDINGS AGAINST DELINQUENT TAX-PAYER APPEALS FROM LINCOLN CIRCUIT COURT. APPEAL FROM WARREN CIRCUIT COURT. APPEAL EROM MARION CIRCUIT COURT. I. The act of March 17, 1870, was repealed by the act of April 3, 1878, as to railroad companies. The ruling to the contrary in the case of Lincoln County Court v. Lex. & Nash. B. B. Co., 3 Ky. Law Bep., was not necessary to the decision of that case, and should be reconsidered.
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Case 29 — PROCEEDINGS AGAINST DELINQUENT TAX-PAYER APPEALS FROM LINCOLN CIRCUIT COURT. APPEAL FROM WARREN CIRCUIT COURT. APPEAL EROM MARION CIRCUIT COURT. I. The act of March 17, 1870, was repealed by the act of April 3, 1878, as to railroad companies. The ruling to the contrary in the case of Lincoln County Court v. Lex. & Nash. B. B. Co., 3 Ky. Law Bep., was not necessary to the decision of that case, and should be reconsidered. When an act of the Legislature is repealed, it must be considered, •except as to transactions past and closed, as if it never existed. (Ex Parte McOardle, 7 Wall.,…
1Opinion of the Court
JUDGE HOLT
delivered the opinion of the court.
These cases involve like questions, and will, therefore, be considered together. To this end a brief history of them is necessary.
The Warren and Marion county cases are proceedings to compel the appellant, the Louisville and Nashville Railroad Company, to list its property in those counties for the years 1876 and 1877 for county taxation ; while in the Lincoln county cases, it is sought to enforce a triple tax and fine against the appellant for its failure to list its property for those years for such jrarpose.
In the Marion county case, the sheriff…
2Cases cited4 opinions
- Pennington v. WoolfolkCourt of Appeals of Kentucky · 1880
- Louisville & Nashville Railroad v. CommonwealthCourt of Appeals of Kentucky · 1866
- McAlister's Ex'r v. CommonwealthCourt of Appeals of Kentucky · 1869
- Evans v. CommonwealthCourt of Appeals of Kentucky · 1877
3Cited by6 opinions
- Jones v. WilliamsTexas Supreme Court · 1931
- Chicago, St. Louis & N. O. Ry. Co. v. CommonwealthCourt of Appeals of Kentucky · 1903
- State v. Northern Pacific Railway Co.Supreme Court of Minnesota · 1905
- Spalding v. CommonwealthCourt of Appeals of Kentucky · 1889
- Pinnacle Gold Mining Co. v. PeopleSupreme Court of Colorado · 1914
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