Albin Co. v. City of Louisville
Court of Appeals of Kentucky
Case 106 — Action by City op Louisville against the Albín Company to Recover City Taxes. APPEAL PROM JEFFERSON CIRCUIT COURT, CHANCERY FIRST DIVISION. .Judgment for Plaintiff and Defendant Appeals. CLASSIFICATION. 1. The court below erred in overruling the appellant’s motion to transfer this ease to the common law side of the docket. (Section 2998, Kentucky Statutes, makes a tax hill a mere debt .due from a taxpayer to the city.
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Case 106 — Action by City op Louisville against the Albín Company to Recover City Taxes. APPEAL PROM JEFFERSON CIRCUIT COURT, CHANCERY FIRST DIVISION. .Judgment for Plaintiff and Defendant Appeals. CLASSIFICATION. 1. The court below erred in overruling the appellant’s motion to transfer this ease to the common law side of the docket. (Section 2998, Kentucky Statutes, makes a tax hill a mere debt .due from a taxpayer to the city. It further gives the only action which the city can maintain in the circuit court, and this action is one 'for debt. No lien is given the city for taxes due on…
1Opinion of the Court
Opinion of the court by
JUDGE NUNN —
Affirming.
This was a suit by the appellee to recover taxes upon per*897sonal property of appellant for the years 1895, 1896, and. 1897. The following defenses were presented:
First, a traverse denying the authenticity of the tax bills. The city proved the authenticity of the bills by its assessor, and, under the charter, a prima facie case was thus made out, which was not overcome by the defendant. See section 2996, Ky. St., 1903, and City of Louisville v. Johnson, 95 Ky., 254 15 R., 615, 24 S. W., 115.
The appellant, by the second paragraph of its answer, averred…
2Cases cited3 opinions
- Pratt v. BreckinridgeCourt of Appeals of Kentucky · 1901
- City of Owensboro v. WeirCourt of Appeals of Kentucky · 1893
- City of Louisville v. JohnsonCourt of Appeals of Kentucky · 1894
3Cited by3 opinions
- Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
- Greensburg Deposit Bank v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1929
- Commonwealth v. Kentucky Heating Co.Court of Appeals of Kentucky · 1917