Chesapeake & Ohio Railway Co. v. Commonwealth
Court of Appeals of Kentucky
Appeal from Franklin Circuit Court.
1Opinion of the Court
Opinion op the Court by
Judge Quin
Reversing.
This appeal brings in question the correctness of the assessment of appellant’s franchise for the taxable years 1907 to 1911 inclusive.
Railroads and other corporations performing any public service or -exercising any special or exclusive privileges not allowed by law to natural persons are required to pay an annual tax on their franchise to the state. Ky. Stats., sec. 4077.
In order to enable the board of valuation and assessment (at that time charged with th-e duty), to fix the value of said franchise, appellant and other companies were required each…
2Cases cited9 opinions
- Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
- Hager v. American Surety Co.Court of Appeals of Kentucky · 1906
- Coulter v. Louisville Bridge Co.Court of Appeals of Kentucky · 1902
- Louisville & Nashville Railroad v. CommonwealthCourt of Appeals of Kentucky · 1918
- First National Bank v. HopkinsvilleCourt of Appeals of Kentucky · 1908
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Consolidation Coal Co. v. MartinCourt of Appeals for the Sixth Circuit · 1940
- City of Louisville v. Martin, Com'r of RevenueCourt of Appeals of Kentucky (pre-1976) · 1940
- Cumberland Pipe Line Co. v. LewisDistrict Court, E.D. Kentucky · 1926
- State Tax Commission v. Central Greyhound LinesCourt of Appeals of Kentucky (pre-1976) · 1934
- Texas Co. v. CommonwealthCourt of Appeals of Kentucky (pre-1976) · 1946
3 more not listed; retrieve them via the Exa API.