Commonwealth v. Makibben
Court of Appeals of Kentucky
Case 63 — MANDAMUS APPEAL EROM CAMPBELL CIRCUIT COURT. 1. The county judge acts ministerially in assessing property for taxation, and, therefore, mandamus lies to compel him to make the assessment. (Hoke v. Commonwealth, 79 Ky„ 567; Puget Sound Agr. Co. v. Pierce County, 1 Wash.
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Case 63 — MANDAMUS APPEAL EROM CAMPBELL CIRCUIT COURT. 1. The county judge acts ministerially in assessing property for taxation, and, therefore, mandamus lies to compel him to make the assessment. (Hoke v. Commonwealth, 79 Ky„ 567; Puget Sound Agr. Co. v. Pierce County, 1 Wash. (Tenn.), 159 ¡ People v. Otsego County, 51 N. Y., 401; People -v. Auditor General, 9 Mich., 134.) 2. The act of the Legislature exempting the Newport Water-works from taxation is partial legislation, and, therefore, unconstitutional. (Barbour v. Board of Trade, 82 Ky., 645.) 3. The exemption is to continue only so…
1Opinion of the Court
JUDGE BENNETT
delivered the opinion of the court.
This was a proceeding under the Auditor’s’ Agent Act to have the water-works belonging to the city of Newport taxed by the county court for State purposes. The county court refused to have said waterworks listed for taxation for State purposes upon the ground that, by an amended act of the Legislature of this State, said property was exempted from “State or county taxes as long as the same remained unproductive;” and as the same was not productive at the time the request was made and acted on, said property was exempt from State taxation. The…
2Cases cited1 opinion
- Barbour v. Louisville Board of TradeCourt of Appeals of Kentucky · 1885
3Cited by11 opinions
- Commonwealth v. Kentucky Jockey ClubCourt of Appeals of Kentucky (pre-1976) · 1931
- Louisville Tobacco Warehouse Co. v. CommonwealthCourt of Appeals of Kentucky · 1899
- Stiles v. Village of NewportSupreme Court of Vermont · 1904
- City of Newport v. CommonwealthCourt of Appeals of Kentucky · 1899
- City of Covington v. CommonwealthCourt of Appeals of Kentucky · 1897
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