Worten v. City of Paducah
Court of Appeals of Kentucky
Case 6. — ACTION BY J. H. WORTEN AGAINST THE CITY OP PADUCAH TO ENJOIN THE COLLECTION OP CERTAIN TAXES. — Appeal from McCracken Circuit Court. W. M. Reid, Circuit Judge. Judgment for Deft. Plff Appeals. POINTS AND AUTHORITIES. 1. That part of the charter of cities of the second class which requires an assessment of real estate only once in four years, is constitutional. (Sec. 3174, Ky. Stat. 1899, Edition; Sec. 3174 Ky.
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Case 6. — ACTION BY J. H. WORTEN AGAINST THE CITY OP PADUCAH TO ENJOIN THE COLLECTION OP CERTAIN TAXES. — Appeal from McCracken Circuit Court. W. M. Reid, Circuit Judge. Judgment for Deft. Plff Appeals. POINTS AND AUTHORITIES. 1. That part of the charter of cities of the second class which requires an assessment of real estate only once in four years, is constitutional. (Sec. 3174, Ky. Stat. 1899, Edition; Sec. 3174 Ky. Stat. 1903 Edition; Sec. 171, section State Constitution; Sec. 172, section State Constitution; Black on Constitutional Law, p. 59; Comth. v. Taylor, 101 Ky. 332-3; Johnson v.…
1Opinion of the Court
Opinion by
Judge O ’Rear,
Reversing.
Paducah is a city of the second class. Respecting the assessment of property for city taxation, section 3174, ,.Ky. St. 1903, provides: “The city assessor shall, in the year one thousand nine hundred and two, and every four years thereafter, make an assessment of all real property within the corporate limits thereof, and the assessment of the real property for each of the three years subsequent to said quadrennial assessment shall be fixed at the same values as finally *47approved by the board of equalization in said quadrennial assessment, and shall annually…
2Cases cited6 opinions
- Levi v. City of LouisvilleCourt of Appeals of Kentucky · 1895
- Commonwealth v. E. H. Taylor Jr. Co.Court of Appeals of Kentucky · 1897
- Wingate v. KetnerWashington Supreme Court · 1894
- Ceo. Schuster &, Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1905
- Kirby v. ShawSupreme Court of Pennsylvania · 1852
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Sears, Roebuck & Co. v. State Tax CommissionCourt of Appeals of Maryland · 2001
- Apex Motor Fuel Co. v. BarrettIllinois Supreme Court · 1960
- United States Cast Iron Pipe & Foundry Co. v. Henry Vogt Machine Co.Court of Appeals of Kentucky · 1918