City of Middlesboro v. New South Brewing & Ice Co.
Court of Appeals of Kentucky
Case 44 — Action for Injunction to Restrain the Collection or Taxes APPEAL PROM WHITLEY circuit court. JUDGMENT FOR PLAINTIFF AND DEFENDANT APPEALS 1. Under an ordinance of the city which provides that all manufacturing establishments, and their machinery shall be exempt from municipal taxation for a period of five years from the time of their establishment in the city, the plaintiff is exempt from city taxes for said period. 2. The appellee was not prejudiced by any action…
Read the full summary
Case 44 — Action for Injunction to Restrain the Collection or Taxes APPEAL PROM WHITLEY circuit court. JUDGMENT FOR PLAINTIFF AND DEFENDANT APPEALS 1. Under an ordinance of the city which provides that all manufacturing establishments, and their machinery shall be exempt from municipal taxation for a period of five years from the time of their establishment in the city, the plaintiff is exempt from city taxes for said period. 2. The appellee was not prejudiced by any action taken by the board of supervisors of the city. 3. If appellee has any right of exemption from taxation by appellant for…
1Opinion of the Court
Opiniow op the court by
JUDGE HOBSON
Reversing.
By the original charter of the city of Middlesboro, which became a law March 14, 1890' (Sess. Acts 1889-90, vol. 1, p. 688, section 116), it was provided: “The provisions of this charter as to ad valorem taxation shall not apply to any tools or machinery belonging to manufac-tories or to any raw material for manufacture or goods manufactured, in said city, for a space of five years from *353the passage of tbis act; but the same shall be. exempt for that period.” The appellee, New South Brewing & Ice Company, located at Middlesboro, and was assessed for…
2Cases cited4 opinions
- Yazoo & Mississippi Valley Railroad v. ThomasSupreme Court of the United States · 1889
- Holzhauer v. City of NewportCourt of Appeals of Kentucky · 1893
- Commonwealth v. Owensboro, Falls of Rough, R.Court of Appeals of Kentucky · 1893
- Kilgus v. Trustees of Orphanage of Good ShepherdCourt of Appeals of Kentucky · 1893
3Cited by13 opinions
- Walker v. City of RichmondCourt of Appeals of Kentucky · 1916
- City of Lexington v. Lexington Leader Co.Court of Appeals of Kentucky · 1921
- Standard Tailoring Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1913
- Jones Bros. v. City of LouisvilleCourt of Appeals of Kentucky · 1911
- Benevolent Ass'n v. WintersmithCourt of Appeals of Kentucky · 1924
8 more not listed; retrieve them via the Exa API.