Commonwealth v. United States Fidelity & Guaranty Co.
Court of Appeals of Kentucky
Case 51. — ACTION BY THE COMMONWEALTH FOR THE USE OF TAYLOR COUNTY AGAINST THE UNITED STATES FIDELITY AND GUARANTY CO. AND R. D. SANDERS, TAX COLLECTOR OF TAYLOR COUNTY, FOR DEFICIT IN TAXES COLLECTED. Appeal from Taylor Circuit Court. I. H. Thurman, Circuit Judge.
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Case 51. — ACTION BY THE COMMONWEALTH FOR THE USE OF TAYLOR COUNTY AGAINST THE UNITED STATES FIDELITY AND GUARANTY CO. AND R. D. SANDERS, TAX COLLECTOR OF TAYLOR COUNTY, FOR DEFICIT IN TAXES COLLECTED. Appeal from Taylor Circuit Court. I. H. Thurman, Circuit Judge. Prom a judgment of dismissal plaintiff appeals. 1. It was contended in the court below, and the court held, that the order of the fiscal court making the levy did not conform to sec. 180 of the present Constitution, in this, that it 'did not specify distinctly the purposes for which the tax was levied, and it was contended that the…
1Opinion of the Court
Opinion by
Judge Settle
Affirming.
On the 3d day of April, 1901, the fiscal court of Taylor county, by an order entered of record, attempted to levy for the year 1901 a tax of 37% cents on each $100 worth of taxable property and $1.50 on each poll in Taylor county. At the time this was done R. D. Sanders was the acting collector of taxes for Taylor county for that year; his appointment as such having been made by an order of the fiscal court entered January 29, 1901, at which time he accepted the office and executed bond for the faithful performance of his duties with appellee, the United States…
2Cases cited6 opinions
- Whaley v. CommonwealthCourt of Appeals of Kentucky · 1901
- City of Somerset v. Somerset Banking Co.Court of Appeals of Kentucky · 1900
- Dawson v. LeeCourt of Appeals of Kentucky · 1884
- U. S. Fidelity & Guaranty Co. v. Board of Education of Somerset Pub. Grad. SchoolCourt of Appeals of Kentucky · 1904
- Greenwell v. CommonwealthCourt of Appeals of Kentucky · 1880
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- Fox v. Board for Louisville & Jefferson County Children's HomeCourt of Appeals of Kentucky (pre-1976) · 1932
- Meyer v. Lynde-Bowman-Darby Co.Supreme Court of Oklahoma · 1913
- Knox County v. Lewis' AdministratorCourt of Appeals of Kentucky (pre-1976) · 1934
- Catlin v. U. S. Fidelity & Guaranty Co.Court of Appeals of Kentucky · 1910
8 more not listed; retrieve them via the Exa API.