South Covington & Cincinnati Street Railway Co. v. Town of Bellevue
Court of Appeals of Kentucky
Case 33 — INJUNCTION 1. The law taxing franchises for municipal purposes in unconstitutional and void. Constitution, secs. 171, 172, 174, 181; Louisville City Ry. Co., v. City of Louisville, 4 Bush, 478; Ky. Stat., secs. 4077, 4078, 4079, 4080, 4081, 4082, 4084 and 4087. 2. If the taxation of franchises for municipal purposes should be sustained, the proper proceedings have not been taken by appellee herein to assess and collect such taxes. Ky.
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Case 33 — INJUNCTION 1. The law taxing franchises for municipal purposes in unconstitutional and void. Constitution, secs. 171, 172, 174, 181; Louisville City Ry. Co., v. City of Louisville, 4 Bush, 478; Ky. Stat., secs. 4077, 4078, 4079, 4080, 4081, 4082, 4084 and 4087. 2. If the taxation of franchises for municipal purposes should be sustained, the proper proceedings have not been taken by appellee herein to assess and collect such taxes. Ky. Stat., sec. 3481, el scq. 3. Appellant, under its contract with the town of Bellevue is exempt from all taxation, except an ad valorem tax upon its…
1Opinion of the Court
JUDGE GUFFY
DELIVERED THE OPINION OE THE COURT.
The appellant instituted this action in ,the Campbell circuit court for the purpose of perpetually enjoining the appellee from collecting from appellant certain taxes, which it is alleged that appellee was illegally and unlawfully attempting to collect. The substance of the averments contained in the petition is that prior to the 26th of May, 1892, the appellant operated a horse railway between the town of Bellevue and the city of Newport, and none of the cars upon said road were operated between the town of Bellevue and the city of Cincinnati,…
2Cases cited2 opinions
- Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
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