Franklin County Court v. Deposit Bank
Court of Appeals of Kentucky
Cask 58 — PETITIONS EQUITY 1. There was no Rower in the Legislature to Grant Alleged Exemption. (a.) Taxation must be equal and uniform. (State and Federal Constitutions; R. Tax Cases v. Commonwealth, Ky. Law Rep., vol. 5, 451.) (b.) Private property cannot bo taken for public use without just compensation.
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Cask 58 — PETITIONS EQUITY 1. There was no Rower in the Legislature to Grant Alleged Exemption. (a.) Taxation must be equal and uniform. (State and Federal Constitutions; R. Tax Cases v. Commonwealth, Ky. Law Rep., vol. 5, 451.) (b.) Private property cannot bo taken for public use without just compensation. (Constitution of Kentucky, article 13, section 14; Lexington v. McQuillan’s Heirs, 9 Dana, 517.) (c.) Exclusive privileges cannot be granted except in consideration of public services. (Constitution of Kentucky, article 13, section 1; Barbour v. Board of Trade, Ky. Law Rep., vol. 6, 769,…
1Opinion of the Court
JUDGE BENNETT
delivered the opinion of the court.
The Franklin County Court, appellant, having assessed, for county taxation, all the corporate property in Franklin county of the appellees, including their *376notes, bonds, bills, money and clioses in action, the appellees brought their separate actions of injunction against the appellant for the purpose of enjoining the collection of said tax.
The City of Frankfort, appellant, having assessed the real estate of the appellees, within the corporate limits of Frankfort, for the purpose of taxation, the appellees brought separate actions of injunction…
2Cases cited6 opinions
- Boyd's Lessee v. GravesSupreme Court of the United States · 1819
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Farrington v. TennesseeSupreme Court of the United States · 1878
- New Jersey v. YardSupreme Court of the United States · 1877
- Bradley v. The PeopleSupreme Court of the United States · 1867
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Deposit Bank of Owensboro v. Daveiss CountyCourt of Appeals of Kentucky · 1897
- Commonwealth By McElroy v. Walsh's TrusteeCourt of Appeals of Kentucky · 1907
- Gordon, Huffaker & Garnett v. MorrowCourt of Appeals of Kentucky · 1920
- Black River Improvement Co. v. HolwayWisconsin Supreme Court · 1894
- Ohio Valley Tie Co. v. BrunerCourt of Appeals of Kentucky · 1912
7 more not listed; retrieve them via the Exa API.