Legal Opinion

Wilgus v. Commonwealth

Court of Appeals of Kentucky

Decided June 9, 1873PublishedCited by 8 opinions

Case' 4-COUNTY COURT SUMMONS APPEAL PROM PAYETTE CIRCUIT COURT. CITED Act of Feb. 28, 1862, Myers’s Supp., sec. 2, p. 5. 5 Bush, 104, Johnson, &c. v. Smith. 8 Bush, 164, Arnold v. Smith.

1Opinion of the CourtChief Justice Hardin

This was a proceeding in the Fayette County Court, instituted in behalf of the commonwealth, on the information of *557the agent of the creditor, under the act of February 28, 1862, to compel the appellant to list for taxation a house and lot in the city of Lexington, which he held, subject to the payment of an annual rent, as the owner of a lease originally made by the city, then and since the owner of the legal title, to J. B. Tilford & Co., for a term of ninety-nine years, with a provision for perpetual renewal.

A trial of the case resulted in a judgment for the commonwealth, from which the…

2Cited by8 opinions

  1. Harvey Coal & Coke Co. v. DillonWest Virginia Supreme Court · 1905
  2. Moulton v. Commissioner of Corporations & TaxationMassachusetts Supreme Judicial Court · 1922
  3. Purcell v. City of LexingtonCourt of Appeals of Kentucky · 1919
  4. Edwards v. BernsteinCourt of Appeals of Kentucky (pre-1976) · 1929
  5. Commonwealth v. Elkhorn Piney Coal Mining Co.Court of Appeals of Kentucky (pre-1976) · 1931

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