Eastern Ky. Coal Lands Corp. v. Commonwealth
Court of Appeals of Kentucky
CASE 67. — .SEPARATE PROCEEDINGS BY THE EASTERN COAL LANDS CORPORATION IN THE COUNTY COURTS OF THE COUNTIES OF PIKE, FLOYD, KNOTT AND LETCHER AGAINST THE COMMONWEALTH TO LIST FOR TAXATION CERTAIN LANDS, UNDER ACTS OF THE KENTUCKY LEGISLATURE OF 1906. Appeal from the Circuit Courts of Pike, Floyd, Knott and Letcher counties. D. W. Gardner, Judge Thirty-fiirst Judicial District. Both the county and circuit court refused to list the lands and on appeal affirmed.
1Opinion of the Court
Opinion op the Court by
Ohiep Justice O’Eear
Affirming.
These four appeals, presenting a common question, are heard together. They involve the constitutionality and construction of article 3 of the revenue law passed by the General Assembly of 1906. Laws 1906, p. 115, c. 22. For a full study and understanding of that article, it is set out complete, and is as follows:
“Section 1. It shall be the duty of every owner:-or *672claimant of land to pay all the taxes which have been assessed, and which should have been assessed, against him, and those under whom he claims, as the owner or claimant of said…
2Cases cited30 opinions
- Green v. BiddleSupreme Court of the United States · 1823
- Poindexter v. GreenhowSupreme Court of the United States · 1885
- Hawkins v. Barney's LesseeSupreme Court of the United States · 1831
- King v. MullinsSupreme Court of the United States · 1898
- Florida Central & Peninsular Railroad v. ReynoldsSupreme Court of the United States · 1902
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3Cited by47 opinions
- Pen-Ken Gas & Oil Corp. v. Warfield Natural Gas Co.Court of Appeals for the Sixth Circuit · 1943
- Commonwealth v. Kentucky Jockey ClubCourt of Appeals of Kentucky (pre-1976) · 1931
- Johnson v. Commonwealth Ex Rel. MeredithCourt of Appeals of Kentucky (pre-1976) · 1942
- United Fuel Gas Co. v. Railroad Commission of KentuckyDistrict Court, E.D. Kentucky · 1925
- Thompson v. CommonwealthCourt of Appeals of Kentucky · 1914
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