Legal Opinion

Wiemer v. Comr's Sinking Fund

Court of Appeals of Kentucky

Decided January 22, 1907PublishedCited by 30 opinions

CASE 47. — ACTION BY ROBERT F. WIEMER AGAINgT THE COMMISSIONERS OF THE SINKING FUND OF THE CITY OF LOUISVILLE TO RECOVER CERTAIN LICENSE TAX. Appeal from Jefferson Circuit Court, Chancery Branch (Second Division).- Shackelford Miller, Judge. Judgment for defendants.

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CASE 47. — ACTION BY ROBERT F. WIEMER AGAINgT THE COMMISSIONERS OF THE SINKING FUND OF THE CITY OF LOUISVILLE TO RECOVER CERTAIN LICENSE TAX. Appeal from Jefferson Circuit Court, Chancery Branch (Second Division).- Shackelford Miller, Judge. Judgment for defendants. Plaintiff appeals. 1. The Statute approved February 19, 1906, entitled “An Act to enable cities of the first class to construct a comprehensive system for the disposition of sewerage,” which authorizes the organization of a subsidiary corporation to plan and construct the sewers, is not such special or local legislation as is…

1Opinion of the Court

Opinion op the Court by

Judge Barker

Affirming.

This is an action instituted by the appellant, Robert F. Wierner (the plaintiff below), on behalf of himself and all others similarly situated, to recover of the Commissioners of the Sinking Fund of the City of Louisville certain license taxes paid on vehicles for the years 1904 and 1905, amounting in the aggregate to $75,000. The right of recovery is based on the theory that there was no authority in the charter of cities of the first class to support the ordinance under which the licenses were imposed and collected after the repeal of section…

2Cases cited1 opinion

  1. Levi v. City of LouisvilleCourt of Appeals of Kentucky · 1895

3Cited by30 opinions

  1. Commonwealth v. Kentucky Jockey ClubCourt of Appeals of Kentucky (pre-1976) · 1931
  2. Thompson v. CommonwealthCourt of Appeals of Kentucky · 1914
  3. Williams v. WeddingCourt of Appeals of Kentucky · 1915
  4. Bowman v. HamlettCourt of Appeals of Kentucky · 1914
  5. Smith v. CommonwealthCourt of Appeals of Kentucky · 1917

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