Legal Opinion

Commonwealth v. Louisville & Nashville R. R.

Court of Appeals of Kentucky

Decided January 9, 1899PublishedCited by 6 opinions

Case 21 — ACTION FOR TAXES 1. School districts' are not included in SecT57 'of the Constitution of Kentucky. The language in the last clause of the section “nor shall any, municipality be .authorized to assume the same” prer eludes the idea that school districts were to be included. The case of City of Richmond v. Powell, 16 Ky.

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Case 21 — ACTION FOR TAXES 1. School districts' are not included in SecT57 'of the Constitution of Kentucky. The language in the last clause of the section “nor shall any, municipality be .authorized to assume the same” prer eludes the idea that school districts were to be included. The case of City of Richmond v. Powell, 16 Ky. Law Rep., 174, is not applicable to prove that school districts were included in the .section because in that case the corporation imposing the taxation was a municipality and not a mere common school district. 2. The exception “for other than school purposes” applies…

1Opinion of the Court

JUDGE BURNAM

delivered the opinion op the court.

The common school superintendent of Hardin county, by an order properly entered, condemned the school house in district No. 11 in that county, and directed the trustees of that district to provide a new school building. Pursuant to this order, the trustees, under the provisions of section 4440, Ky. Stat., levied a poll tax of $1 on each white male citizen over 21 years of age residing in the district, for each' of four consemtive years, beginning October 1. 1894, and an ad valorem tax of 25 cents on each $100 worth *208of taxable property in the…

2Cases cited1 opinion

  1. City Council v. PowellCourt of Appeals of Kentucky · 1894

3Cited by6 opinions

  1. Brown v. Board of EducationCourt of Appeals of Kentucky · 1900
  2. Southern Bitulithic Co. v. DeTrevilleCourt of Appeals of Kentucky · 1913
  3. Grady v. PruitCourt of Appeals of Kentucky · 1901
  4. Scobee v. County Board of EducationCourt of Appeals of Kentucky · 1914
  5. Walsh v. City of PinevilleCourt of Appeals of Kentucky · 1913

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