Legal Opinion

City of Louisville v. Commonwealth

Court of Appeals of Kentucky

Decided February 3, 1864PublishedCited by 20 opinions

CASE 28 — MOTION cited 9 B. Mon., 336. cited Rev. Stat., ch. 58, art. 1, sec. 1; M. 4- B., 1080, 1373. cited ch. 83, art. 1, secs. 1, 2, Rev. Stat.; Ang. 4" Ames. Gorp., sec. 441; 15 Johns., 382.

1Opinion of the Court

JUDGE ROBERTSON

delivered the opinion of the court :

The various articles’ of property owned by the city of Louisville as a corporation having been assessed for State revenue, for the year 1863,-at the aggregate valuation of $664,000, the city moved the county judge of Jefferson to correct the assessment, by exempting all the property as municipal, and, therefore, claimed to be not liable to State taxation, or by reducing the reported valuation on such property as should be adjudged liable. The court exempted “the city hall” only, and made a small reduction in the valuation of all other…

2Cited by20 opinions

  1. Knapp v. SwaneyMichigan Supreme Court · 1885
  2. Roberts v. City of LouisvilleCourt of Appeals of Kentucky · 1891
  3. City of Lexington v. ThompsonCourt of Appeals of Kentucky · 1902
  4. City of Louisville v. Cromwell, TreasurerCourt of Appeals of Kentucky (pre-1976) · 1930
  5. Schwalk's Adm'r v. City of LouisvilleCourt of Appeals of Kentucky · 1909

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