Louisville Bridge Co. v. City of Louisville
Court of Appeals of Kentucky
Case 32 — EQUITY APPEAL FROM LOUISVILLE CHANCERY COURT. 1. The paramount jurisdiction of the general government over the Ohio ‘ river, under the authority to regulate commerce among the states, will no longer be disputed. This jurisdiction has been asserted and exercised at all times, and in every possible mode, demanded by the interests of interstate commerce.
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Case 32 — EQUITY APPEAL FROM LOUISVILLE CHANCERY COURT. 1. The paramount jurisdiction of the general government over the Ohio ‘ river, under the authority to regulate commerce among the states, will no longer be disputed. This jurisdiction has been asserted and exercised at all times, and in every possible mode, demanded by the interests of interstate commerce. With this jurisdiction the state • cannot interfere. 2. The jurisdiction of the general government is exclusive, and therefore the jurisdiction of the state of Kentucky for purposes of taxation is necessarily excluded. 3. It never was…
1Opinion of the CourtChief Justice Hargis
The city assessor of Louisville, in August, 1876, without notice to the Louisville Bridge Company, assessed for taxation so much of its right of way and bridge improvements thereon as lies between the north line of the Louisville and Portland Canal and low-water mark on the northwestern shore of the Ohio river.-
The assessment was for back taxes, alleged to be due for the years 1874, 1875, and 1876. The assessor fixed the valuation each year at $750,000, but no opportunity of a .review of the assessment was alleged to have been given the company by keeping the assessment rolls open the…
2Cases cited3 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Handly's Lessee v. AnthonySupreme Court of the United States · 1820
- Courtney v. LouisvilleCourt of Appeals of Kentucky · 1876
3Cited by18 opinions
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- State of Florida Ex Rel. Davis v. City of StuartSupreme Court of Florida · 1929
- Dunbar v. MeadowsCourt of Appeals of Kentucky · 1915
- Schwalk's Adm'r v. City of LouisvilleCourt of Appeals of Kentucky · 1909
- West. Md. T.R. Co. v. Baltimore CityCourt of Appeals of Maryland · 1907
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