Johnson v. Bradley-Watkins Tie Co.
Court of Appeals of Kentucky
Case 17. — ACTION BY THE BRADLEY-WATKINS TIE CO. AGAINST M. J. JOHNSON, SHERIFF, AND OTHERS, TO ENJOIN THE COLLECTION OF TAXES ON CROSS TIES IN THIS STATE BELONGING TO A NON-RESIDENT. Appeal from Butler Circuit Court. John M. G-alloway, Circuit Judge. Judgment for plaintiff. Defendants appeal.
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Case 17. — ACTION BY THE BRADLEY-WATKINS TIE CO. AGAINST M. J. JOHNSON, SHERIFF, AND OTHERS, TO ENJOIN THE COLLECTION OF TAXES ON CROSS TIES IN THIS STATE BELONGING TO A NON-RESIDENT. Appeal from Butler Circuit Court. John M. G-alloway, Circuit Judge. Judgment for plaintiff. Defendants appeal. POINTS CONSIDERED. 1. The property sought to be taxed was not in transit; was not in the hands of a common carrier for the purpose of transportation out of the State, and hence was a part of the general mass of property of the State of Kentucky, and was a proper subject of taxation. (Coe v. Errol, U. S.…
1Opinion of the Court
Opinion by
Judge Barker
Reversing.
This action was instituted in the Butler Circuit Court by the appellee to enjoin the sheriffs of Butler and Ohio counties from collecting $84 State and county taxes for the year 1903 assessed against a lot of railroad cross-ties owned by the corporation, which Were piled on' the river bank in Kentucky for the purpose, when a boat load was secured, of being shipped by the owner out of the State. The appellee is a Minnesota corporation, assessed for all its personal property in its home State, and the ties were its property on assessment day. The question…
2Cases cited3 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Royer Wheel Co. v. Taylor CountyCourt of Appeals of Kentucky · 1898
- Commonwealth v. Gaines & Co.Court of Appeals of Kentucky · 1882
3Cited by7 opinions
- Bingham's Administrator v. CommonwealthCourt of Appeals of Kentucky · 1923
- City of Covington v. Pullman Co.Court of Appeals of Kentucky · 1905
- Higgins v. CommonwealthCourt of Appeals of Kentucky · 1907
- Ayer & Lord Tie Co. v. KeownCourt of Appeals of Kentucky · 1906
- City of Henderson v. Barret'sCourt of Appeals of Kentucky · 1913
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