Slaughter v. City of Louisville
Court of Appeals of Kentucky
* Case 18 — PETITIONS EQUITY APPEALS PROM LOUISVILLE LAW AND EQUITY COURT. 1. Where a penalty is imposed by a tax law, such as forfeiture of the-lands, the law should be strictly taken; but where nothing is demanded beyond the citizen’s fair share of the public burdens, tlieconstruotion should be liberal.
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* Case 18 — PETITIONS EQUITY APPEALS PROM LOUISVILLE LAW AND EQUITY COURT. 1. Where a penalty is imposed by a tax law, such as forfeiture of the-lands, the law should be strictly taken; but where nothing is demanded beyond the citizen’s fair share of the public burdens, tlieconstruotion should be liberal. Curative acts, like those of April 25, or May 12, 1884, should be liberally construed, because it is the evident intent of the law-maker to get rid of technicalities, which stood in the way of the full collection of taxes. The same canon will apply to the curative sections of the charter…
1Opinion of the Court
JUDGE BENNETT
delivered the opinion oe the court.
As these cases involve the same questions, they, by agreement, are to be heard together.
The appellee, by actions in the Louisville Law and Equity Court, sought to subject real estate, situated in the city of Louisville, belonging to appellants, to the payment of ad valorem taxes, alleged to have been *117assessed against the same by the appellee for the years 1877 to 1885, inclusive. The appellants resisted the appellee’s right to recover these taxes, upon the ground that there was no assessment for any one of said years, and upon the ground of…
2Cases cited7 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- People v. San Francisco Sav. UnionCalifornia Supreme Court · 1866
- Pennington v. WoolfolkCourt of Appeals of Kentucky · 1880
- Ormsby v. City of LouisvilleCourt of Appeals of Kentucky · 1880
- People v. HastingsCalifornia Supreme Court · 1866
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Pratt v. BreckinridgeCourt of Appeals of Kentucky · 1901
- Cassidy v. YoungCourt of Appeals of Kentucky · 1891
- Township of Caledonia v. RoseMichigan Supreme Court · 1892
- In re PageSupreme Court of Kansas · 1899
9 more not listed; retrieve them via the Exa API.