Board of Equalization v. L. & N. R. R.
Court of Appeals of Kentucky
CASE 42. — APPEAL BY THE BOARD OP EQUALIZATION OP CAMPBELL COUNTY AGAINST THE LOUISVILLE & NASHVILLE R. R. Co. Appeal from Campbell Circuit Court. From the judgment rendered in the Campbell Circuit Court the Board of Equalization of Campbell county appeals.
1Opinion of the Court
Opinion op the Court by
Wm, Rogers Clay, Commissioner
Affirming.
Tlie question involved on this appeal is, whether or not the bridge formerly owned by the Newport & Cincinnati Bridge Company, hut now -the property of appellee by virtue of a conveyance executed by the former to the latter on July 26th, 1904, should he assessed for taxation by the railroad commission or by the local authorities in Campbell county.
The property in question was assessed by the hoard of equalization of Campbell county at $1,500,000.00. From this action of the board an appeal was taken by the Louisville & Nashville…
2Cases cited6 opinions
- State v. St. Paul Union Depot Co.Supreme Court of Minnesota · 1889
- Cincinnati, New Orleans & Texas Pacific R. R. v. CommonwealthCourt of Appeals of Kentucky · 1883
- Applegate v. ErnstCourt of Appeals of Kentucky · 1868
- Railway v. WilliamsSupreme Court of Arkansas · 1890
- South Covington & Cincinnati Street Railway Co. v. Town of BellevueCourt of Appeals of Kentucky · 1899
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3Cited by2 opinions
- Arkansas Tax Commission v. Crittenden CountySupreme Court of Arkansas · 1931
- Commonwealth v. Louisville & Nashville RailroadCourt of Appeals of Kentucky · 1912