Commonwealth ex rel. Anderson v. Southern Pacific Co.
Court of Appeals of Kentucky
Appeal from'Jefferson Circuit Court (Chancery Branch, Second Division). Appeal from Jefferson Circuit Court (Chancery Branch, Fir$t Division).
1Opinion of the Court
Opinion op the Court by
Judge Winn —
Affirming.
The appeals', presenting substantially the same questions, are .considered together.
The effort by the Commonwealth in the cases is to assess for taxation for the years 1909 and 1910 the entire intangible properties of the Southern Pacific Company, and 100 freight ears, the property of the defendant company,' alleged to have been in Kentucky on the assessing dates. The lower court upon trial dismissed the proceedings, and the Commonwealth appeals.
It is admitted in the record that the appellee company made report to the State Board of Valuation and…
2Cases cited10 opinions
- Henderson Bridge Co. v. CommonwealthCourt of Appeals of Kentucky · 1895
- Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
- Cum. Telep. & Teleg. Co. v. HopkinsCourt of Appeals of Kentucky · 1906
- Southern Railway v. CoulterCourt of Appeals of Kentucky · 1902
- Coulter v. Louisville Bridge Co.Court of Appeals of Kentucky · 1902
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
- Nuckolls v. Illinois Central RailroadCourt of Appeals of Kentucky (pre-1976) · 1929
- Reeves v. FriesCourt of Appeals of Kentucky (pre-1976) · 1942
- Commonwealth v. Chesapeake & Ohio Railway Co.Court of Appeals of Kentucky · 1916
- DeWitt v. CommonwealthCourt of Appeals of Kentucky · 1919
1 more not listed; retrieve them via the Exa API.