Legal Opinion

City of Louisville v. Board of Education

Court of Appeals of Kentucky

Decided June 10, 1913PublishedCited by 37 opinions

Appeal from Jefferson Circuit Court (Chancery Branch, First Division).

1Opinion of the Court

Opinion of the Court by

Judge Carroll

Affirming.

Section 170 of the Constitution provides in part that “The General Assembly may authorize any incorporated city or town to exempt manufacturing establishments from municipal taxation, for a period not exceeding five years, as an inducement to their location.” In pursuance of this constitutional provision, the General Assembly in 1898 enacted a la.w, now section 2980a of the Kentucky Statutes, applicable to cities of the first class, providing that “The general council shall have power *317by ordinance to exempt from municipal taxation, for a period…

2Cases cited15 opinions

  1. City Louisville v. Commonwealth for School BoardCourt of Appeals of Kentucky · 1909
  2. Commonwealth v. Kentucky Distilleries & Warehouse Co.Court of Appeals of Kentucky · 1911
  3. Prowse v. Board EducationCourt of Appeals of Kentucky · 1909
  4. Elliott v. GarnerCourt of Appeals of Kentucky · 1910
  5. City of Louisville v. Louisville Water Co.Court of Appeals of Kentucky · 1899

10 more not listed; retrieve them via the Exa API.

3Cited by37 opinions

  1. Estate of MadisonCalifornia Supreme Court · 1945
  2. Delta Air Lines, Inc. v. Commonwealth, Revenue CabinetKentucky Supreme Court · 1985
  3. Williams v. Kentucky Department of EducationKentucky Supreme Court · 2003
  4. Cullinan v. Jefferson CountyCourt of Appeals of Kentucky (pre-1976) · 1967
  5. Clevinger v. Board of Educ. of Pike CountyKentucky Supreme Court · 1990

32 more not listed; retrieve them via the Exa API.

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