Chicago, St. Louis & N. O. Ry. Co. v. Commonwealth
Court of Appeals of Kentucky
'Case 33 — Action by Auditor’s Agent in the Name of the Commonwealth of Kentucky against the Chicago, ST. Louis & New Orleans R. R. Co. and Another, to Compel the Assessment for Taxation of Certain Omitted Property. APPEAL FROM BALLARD CIRCUIT COURT. From the Judgment Defendants Appeal and Plaintiff Files Cross Appeal.
1Opinion of the Court
Opinion of the court by
JUDGE O’REAR,
reversing on appeal and AFFIRMING ON CROSS APPEAL.
This proceeding was instituted June, 1900, in the Ballard county court, by A. L. Shelbourne, auditor’s agent, on behalf of the Commonwealth, against the Chicago, St. Louis *280& New Orleans Railway Company and its lessee, the Illinois Central Railroad Company, to cause the assessment, as omitted property, of the franchise of the first-named railway company, represented by the net value of the intangible property in its bridge across the Ohio river, near Cairo, and known as the “Cairo Bridge.” The taxes claimed…
2Cases cited14 opinions
- In Re AyersSupreme Court of the United States · 1887
- Postal Telegraph Cable Co. v. AlabamaSupreme Court of the United States · 1894
- Stone v. South CarolinaSupreme Court of the United States · 1886
- Baldwin v. ShineCourt of Appeals of Kentucky · 1886
- Clark v. Louisville Water Co.Court of Appeals of Kentucky · 1890
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3Cited by15 opinions
- Richie v. OwsleyCourt of Appeals of Kentucky · 1909
- Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
- Alexander v. Owen CountyCourt of Appeals of Kentucky · 1910
- Illinois Cent. R. R. v. CommonwealthCourt of Appeals of Kentucky · 1908
- Commonwealth v. Chesapeake, Ohio & Southwestern Ry. Co.Court of Appeals of Kentucky · 1911
10 more not listed; retrieve them via the Exa API.