Henderson Bridge Co. v. Alves
Court of Appeals of Kentucky
CASE 7. — ACTION BY THE HENDERSON BRIDGE COMPANY AGAINST THOMAS H. ALVES, COLLECTOR, AND OTHERS TO ENJOIN THE COLLECTION OP A FRANCHISE TAX UPON AN • ASSESSMENT MADE BY THE CITY ASSESSOR OP HENDERSON. — February 16. Appeal from Henderson. Circuit Court. J. W. HeNsoN, Circuit Judge. Judgment for defendants, plaintiff appeals.
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CASE 7. — ACTION BY THE HENDERSON BRIDGE COMPANY AGAINST THOMAS H. ALVES, COLLECTOR, AND OTHERS TO ENJOIN THE COLLECTION OP A FRANCHISE TAX UPON AN • ASSESSMENT MADE BY THE CITY ASSESSOR OP HENDERSON. — February 16. Appeal from Henderson. Circuit Court. J. W. HeNsoN, Circuit Judge. Judgment for defendants, plaintiff appeals. POINTS AND AUTHORITIES CITED. 1. It is not competent under a title of an act which purports to amend the act governing cities of the first class to incorporate provisions applying to cities of the third class. (Childs v. Monroe, 4 Met., 74; Rush v. Sehree, 12 Bush, 198;…
1Opinion of the Court
OPINION by
Chief Justice Hobson
— Reversing.
This suit was brought by the Henderson Bridge Company to enjoin the collection of a franchise tax upon the assessment made by the city assessor of Henderson. The circuit court held the assessment valid, and the bridge company appeals.
The first question in the case is as to the validity of the act under which the assessment was made. On March 19, 1898, the General Assembly passed an act entitled “An act concerning the assessment and valúa*49tion for taxation of corporate franchises and intangible property by cities of the first and second class.” Acts…
2Cases cited6 opinions
- Jacobs's adm'r v. Louisville & Nashville R. R.Court of Appeals of Kentucky · 1874
- Pennington v. WoolfolkCourt of Appeals of Kentucky · 1880
- Southern Railway v. CoulterCourt of Appeals of Kentucky · 1902
- Swift & Co. v. City of NewportCourt of Appeals of Kentucky · 1869
- Rumbley v. HallCourt of Appeals of Kentucky · 1899
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commonwealth v. Kentucky Jockey ClubCourt of Appeals of Kentucky (pre-1976) · 1931
- Thompson v. CommonwealthCourt of Appeals of Kentucky · 1914
- Smith v. CommonwealthCourt of Appeals of Kentucky · 1917
- South v. FishCourt of Appeals of Kentucky · 1918
- Board Trustees Erlanger Graded Common School District v. TateCourt of Appeals of Kentucky · 1913
8 more not listed; retrieve them via the Exa API.