Commonwealth v. Lexington Cemetery Co.
Court of Appeals of Kentucky
Case 22 — Proceeding by the Commonwealth by the Auditor’s Agent against the Lexington Cemetery Company to Subject the Funds oi Said Company ’to Taxation. — November 18. APPEAL FROM FAYETTE CIRCUIT COURT. Judgment for Defendant and Plaintiff Appeals.
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Case 22 — Proceeding by the Commonwealth by the Auditor’s Agent against the Lexington Cemetery Company to Subject the Funds oi Said Company ’to Taxation. — November 18. APPEAL FROM FAYETTE CIRCUIT COURT. Judgment for Defendant and Plaintiff Appeals. There is no intention on the part of appellant in this case, to have any of the property which has been sold or used for burial purposes assessed' for taxation, but only such as appellee has used for corporate purposes, and none of the property which appellee uses for hurial purposes was described in the pleadings. a The evidence shows that the…
1Opinion of the Court
Opinion op the court by
JUDGE BURNAM
— Reversing.
This proceeding was instituted, under section 4241 of tbe Kentucky Statutes, by the auditor’s* agent for Fayette county against the Lexington Cemetery Company, to have assessed for taxation, as omitted property, certain notes, bonds, and cash belonging to the company from 1880 to 1893, inclusive. Tbe judgment of tbe county court was to tbe effect that $43,000 in notes and cash, belonging to the company, was liable to taxation since the adoption of ■our present Constitution. An appeal by the company to the Fayette circuit court resulted in a…
2Cases cited3 opinions
- Jones v. HabershamSupreme Court of the United States · 1883
- City of Newport v. Masonic Temple Ass'nCourt of Appeals of Kentucky · 1900
- Widows & Orphans' Home of Odd Fellows v. BosworthCourt of Appeals of Kentucky · 1901
3Cited by6 opinions
- In Re: Hillcrest Memorial GardensWest Virginia Supreme Court · 1961
- Commonwealth v. Young Men's Christian Ass'nCourt of Appeals of Kentucky · 1903
- Lexington Cemetery Co. v. Commonwealth Ex Rel. Unemployment Compensation CommissionCourt of Appeals of Kentucky (pre-1976) · 1944
- Hollywood Cemetery Co. v. CommonwealthSupreme Court of Virginia · 1918
- City of Paducah v. CommonwealthCourt of Appeals of Kentucky · 1910
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