Baldwin v. Hewitt
Court of Appeals of Kentucky
Case 104 —PETITIONS— APPEALS PROM ICENTOX CHANCERY COURT. 1. The collection of taxes can not be enforced by suit. If no property can be reached by distraint, or levy, or attachment, that is the end. (Johnson v. Louisville, 11 Bush, 527; McLean County v. Deposit Bank, 81 Ky., 254; Thompson v. Allen, U. S.) The remedies to enforce the collection of State taxes are full, ample and complete.
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Case 104 —PETITIONS— APPEALS PROM ICENTOX CHANCERY COURT. 1. The collection of taxes can not be enforced by suit. If no property can be reached by distraint, or levy, or attachment, that is the end. (Johnson v. Louisville, 11 Bush, 527; McLean County v. Deposit Bank, 81 Ky., 254; Thompson v. Allen, U. S.) The remedies to enforce the collection of State taxes are full, ample and complete. (Gen. Stats., chapter 92, art. 9, section 8, p. 1073; Idem, pp. 1081, 1082, 1083.) 2. In listing Bowler’s estate for taxation, the Kentucky indebtedness should have been set off against the assets. It does…
1Opinion of the Court
JUDGE HOLT
delivered the opinion of the court.
July 13, 1887, E. C. Baldwin, administrator of R. B~ Bowler, brought an action in the Kenton Chancery Court to enjoin H. P. Whitaker from taking any steps to collect taxes, amounting to over $23,000, which had, upon a proper information filed by him as auditor’s agent in the-county court, and upon hearing by it, been assessed-against the estate in the administrator’s bands for the-> years 1866 to 1882, inclusive.
The statute relating thereto provides : “ That in addition to other duties imposed by law, it shall be his “ [auditor’s agent] duty, where…
2Cases cited7 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
- Thompson v. Allen CountySupreme Court of the United States · 1885
- Baldwin v. ShineCourt of Appeals of Kentucky · 1886
- Covington & Lexington Railroad v. Bowler's heirsCourt of Appeals of Kentucky · 1872
- McLean County Precinct v. Deposit BankCourt of Appeals of Kentucky · 1883
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Preston v. Sturgis Milling Co.Court of Appeals for the Sixth Circuit · 1910
- Commonwealth v. WeissingerCourt of Appeals of Kentucky · 1911
- Chicago, St. Louis & N. O. Ry. Co. v. CommonwealthCourt of Appeals of Kentucky · 1903
- City of Lancaster v. PopeCourt of Appeals of Kentucky · 1913
- Citizens & Southern Bank v. StateSupreme Court of Georgia · 1921
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