Louisville & Nashville Railroad v. Commonwealth
Court of Appeals of Kentucky
CASE 69 — PETITION ORDINARY APPEAL FROM FRANKLIN CIRCUIT COURT. CITED— Sec. 9, art. 3, chap. 63, 2 Rev. Siat.,p. 131. Sec. 2, art. 3, chap. 63, 2 Rev. Stat.,p. 127. 2 Rev. Stat.,pp. 253-4; lb., 238-9, 248, 266. Sec. 492, Civil Code. 3 Metcalfe, 148 ; City of Louisville vs. Bank of Ky. 6 Dana, 311; Lee vs. Commonwealth.
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CASE 69 — PETITION ORDINARY APPEAL FROM FRANKLIN CIRCUIT COURT. CITED— Sec. 9, art. 3, chap. 63, 2 Rev. Siat.,p. 131. Sec. 2, art. 3, chap. 63, 2 Rev. Stat.,p. 127. 2 Rev. Stat.,pp. 253-4; lb., 238-9, 248, 266. Sec. 492, Civil Code. 3 Metcalfe, 148 ; City of Louisville vs. Bank of Ky. 6 Dana, 311; Lee vs. Commonwealth. Act of Feby. 20th, 1864; Myers' Sup., 11, 12. Act of Feby. 18th, 1864; Myers' Sup., 10. Act of Feby. 26th, 1863 ; Myers' Sup., 8. Act of Feby. 6, 1863; Myers' Sup., 7. Act of Feby. 28, 1862 ; Myers' Sup., 4. Act of Feby. 22, 1864; General Laws, 119-20. Act of Jan. 23, 1864;…
1Opinion of the Court
JUDGE ROBERTSON
delivered the opinion op the majority op the court :
The Louisville and Nashville railroad company having failed ever to list any of its corporate estate for taxation, this suit was, on the 15th April, 1865, brought against the corporation in the Franklin circuit court for coercing the amount of the tax assessable for the years 1856-7-8-9-60 -1-2-3; and, after a full and elaborate defense, the circuit court rendered a judgment in favor of the Commonwealth for $57,217 60 for all those years.
The grounds principally urged against the judgment are the following:
1. That the revenue…
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