Covington Gas-light Co. v. City of Covington
Court of Appeals of Kentucky
Case 14 — PETITION EQUITY APPEAL PROM KENTON CHANCERY COURT. 1. The provision of the charter of the city of Covington exempting from taxation “ machinery in manufactories,” exempts the pipes, posts and meters of a gas company, these forming a part of the “machinery” of the company.
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Case 14 — PETITION EQUITY APPEAL PROM KENTON CHANCERY COURT. 1. The provision of the charter of the city of Covington exempting from taxation “ machinery in manufactories,” exempts the pipes, posts and meters of a gas company, these forming a part of the “machinery” of the company. (Commonwealth v. Lowell Gaslight Co., 12 Allen, 75; Frovidence Gas Co. v. Thurber, 2 R. I., 15; Commonwealth v. Byrne, 20 Grattan, 165; Phillips, &o., v. Winslow, Trustee, 18 B. M., 431, 445.) 2. The assessment of appellant's property was illegal, for the reason that such property was not “designated” for taxation…
1Opinion of the Court
JUDGE PKYOK
delivered the opinion of the court.
This is an action by the Covington Gras-light Company against the city of Covington, enjoining the collection of certain tax bills against that company, on the ground that the property assessed is exempt from the payment of taxes, and if not, that the officer had no power to distrain the goods of the appellant for the taxes unpaid.
' Section 1 of the act to amend the charter of the city of Covington, approved April 9, 1873, empowering the council to levy taxes, etc., provides that churches, school-houses, colleges, and the grounds attached thereto,…
2Cases cited1 opinion
- Louisville Water Co. v. HamiltonCourt of Appeals of Kentucky · 1883
3Cited by9 opinions
- Peoples Gas & Electric Co. v. State Tax CommissionSupreme Court of Iowa · 1947
- Kentucky Electric Co. v. BuechelCourt of Appeals of Kentucky · 1912
- In Re Tax Appeal of Western Resources, Inc.Supreme Court of Kansas · 2006
- Revenue Cabinet v. Kentucky-American Water Co.Kentucky Supreme Court · 1999
- Kenton Insurance v. City of CovingtonCourt of Appeals of Kentucky · 1887
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