Central Railroad v. Bourbon County
Supreme Court of the United States
ORIGINAL MOTION in A CAUSE PENDING IN ERROR TO THE COURT OF APPEALS OF KENTUCKY. This was a motion to advance, founded upon the following allegations: “ That said action was brought for the recovery of alleged delinquent taxes assessed and levied by the State Board of Equalization of Kentucky upon that part of the Kentucky Central Railroad which is in Bourbon County in said State.
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ORIGINAL MOTION in A CAUSE PENDING IN ERROR TO THE COURT OF APPEALS OF KENTUCKY. This was a motion to advance, founded upon the following allegations: “ That said action was brought for the recovery of alleged delinquent taxes assessed and levied by the State Board of Equalization of Kentucky upon that part of the Kentucky Central Railroad which is in Bourbon County in said State. The assessments were made under and by virtue of an Act of the General Assembly of the Commonwealth of Kentucky, approved April 3, 1878, and entitled ‘ An act to prescribe the mode of. ascertaining the value of the…
1Opinion of the Court
Mr. Chief-Justice Waite
delivered the opinion of the court.
This motion is denied. Cases in which the execution of the revenue laws of a State have been enjoined or stayed are only to be advanced on motion of the State or the party claiming under such laws. Rev. Stat. § 949. Here the motion is made by the party taxed, and the suit is by the county claiming under the tax laws for the recovery of a tax. Inasmuch as the county does not move we cannot presume that “the operations .of the government of the State will be embarrassed by delay.” Under the rule announced in Hoge v. Richmond & Danville…
2Cases cited1 opinion
- Hoge, Comptroller-General v. Richmond and Danville Railroad CompanySupreme Court of the United States · 1876
3Cited by3 opinions
- Buffalo Zinc & Copper Co. v. CrumpSupreme Court of Arkansas · 1902
- United States v. KingMontana Supreme Court · 1889
- Shreve v. Copper Bell Mining Co.Montana Supreme Court · 1891