Board of Trustees v. Gill
Court of Appeals of Kentucky
Case 19 — PETITION EQUITY — 1. To authorize the court to declare a municipal tax invalid upon the ground that the Legislature ought not to have included the property sought to be taxed within the boundary of the town, the ease must be one “ in which the ¡operation of the power will be, at first blush, pronounced to be the taking of private property without compensation.”
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Case 19 — PETITION EQUITY — 1. To authorize the court to declare a municipal tax invalid upon the ground that the Legislature ought not to have included the property sought to be taxed within the boundary of the town, the ease must be one “ in which the ¡operation of the power will be, at first blush, pronounced to be the taking of private property without compensation.” (Sharp’s Ex’r v. Dunavan, 17 B. M., 228; Matthus v. Shields, 2 Met., 553.) 2. The charter exemption is of all lands used exclusively for farming purposes, and, therefore, does not include plaintiff’s residence and home, I. By…
1Opinion of the Court
JUDGE LEWIS
DELIVERED THE OPINION OE THE COURT.
In 1884 the General Assembly passed an act extending corporate limits of the town of Elkton so as to include, besides property of others, the residence of appellee Gill, and incidentally land used as a lawn and grass lot, lying between the new and old boundary lines. And the tax-collector having, upon refusal of appellee to pay municipal taxes assessed against him for the year 1889, levied on and advertised sale of property to satisfy amount thereof, this action was brought for an injunction restraining such sale, which was granted temporarily,…
2Cases cited2 opinions
- Maltus v. ShieldsCourt of Appeals of Kentucky · 1859
- Murphy v. MayCourt of Appeals of Kentucky · 1872
3Cited by4 opinions
- Ragland v. AndersonCourt of Appeals of Kentucky · 1907
- Zimmerman v. BrooksCourt of Appeals of Kentucky · 1904
- City of Louisville v. KraftCourt of Appeals of Kentucky (pre-1976) · 1956
- Briggs v. Town of RussellvilleCourt of Appeals of Kentucky · 1896