Bamberger, Bloom & Co. v. City of Louisville
Court of Appeals of Kentucky
Case 56 — TAXATION APPEAL PROM LOUISVILLE CHANCERY COURT. 1. The license tax now in existence in the city.of Louisville, is imposed under the provisions of section 96, of the city charter of 1870. (Lucas’ Charter and Ordinances, page 44.) 2. It is the settled policy in Louisville that a tax on merchandise shall be-. in the form of a license tax only. 3. The error of the court below is upon the notion that .the special acts in-regard to the school board, the two railroad…
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Case 56 — TAXATION APPEAL PROM LOUISVILLE CHANCERY COURT. 1. The license tax now in existence in the city.of Louisville, is imposed under the provisions of section 96, of the city charter of 1870. (Lucas’ Charter and Ordinances, page 44.) 2. It is the settled policy in Louisville that a tax on merchandise shall be-. in the form of a license tax only. 3. The error of the court below is upon the notion that .the special acts in-regard to the school board, the two railroad debts of the city, and the-reconstruction of ways, were special laws, and, therefore, not to-be treated as impliedly…
1Opinion of the Court
JUDGE PRYOR
DELIVERED TIIE OPINION OE THE COURT.
The question, presented in this case arises from an agreed state of facts, and on the hearing below the judgment was adverse to the appellants, and from which they appeal.
The appellants, Bamberger, Bloom & Co., are wholesale merchants in the city of Louisville, doing a large and extensive business in the sale of dry goods, and having paid a license, or what is denominated a license tax, as required by the city, they claim that they are not liable to pay any tax on their merchandise other than this license tax. They claim this exemption by reason…
2Cited by5 opinions
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- City of Louisville v. Board of EducationCourt of Appeals of Kentucky · 1913
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- Commonwealth v. Southern Pacific Co.Court of Appeals of Kentucky · 1913
- Ramsey v. County Board of EducationCourt of Appeals of Kentucky · 1914