City of Covington v. Cov. & Cin. Bridge Co.
Court of Appeals of Kentucky
CASE 22 — ACTIONS BY THE CITY OF COVINGTON AGAINST THE COVINGTON & CINCINNATI BRIDGE CO.; THE CITIZENS’ TELEPHONE, AND THE UNION LIGHT, HEAT AND POWER CO., TO RECOVER A FRANCHISE TAX. — Appeal from Kenton Circuit Court. W. MoD. Shaw, Circuit Judge. Judgment for defendant in each action and plaintiff appeals — 1. We contend that the Act of 1898 as embraced in Sec. 2984a, Ky.
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CASE 22 — ACTIONS BY THE CITY OF COVINGTON AGAINST THE COVINGTON & CINCINNATI BRIDGE CO.; THE CITIZENS’ TELEPHONE, AND THE UNION LIGHT, HEAT AND POWER CO., TO RECOVER A FRANCHISE TAX. — Appeal from Kenton Circuit Court. W. MoD. Shaw, Circuit Judge. Judgment for defendant in each action and plaintiff appeals — 1. We contend that the Act of 1898 as embraced in Sec. 2984a, Ky. Stiats., has not been repealed by the Revenue Act of Í906, and that the city assessor has the power to. assess the franchise of the appellee corporations. AUTHORITIES CITED. Session Acts of 1906, sec. 19, p. 248.…
1Opinion of the Court
Opinion of the Court by
Chief Justice O’Rear
Affirming.
These three appeals involve the same common question, which is the power of the assessors of cities of the second class in this State to assess for taxation the taxable franchises of corporations. By the act of 1898 (section 2984a, Ky. St. 1903) the franchises of corporations were assessable for taxation by the city assessors of cities of the first, second, and third classes. In 1906 the Legislature revised and adopted a comprehensive system of taxation. By its provisions all franchises, except those exercised in cities of the first class,…
2Cases cited1 opinion
- Murphy v. City of LouisvilleCourt of Appeals of Kentucky · 1903
3Cited by1 opinion
- City of Covington v. Cincinnati, Covington & Rosedale Railway Co.Court of Appeals of Kentucky · 1911