Levi v. City of Louisville
Court of Appeals of Kentucky
Case 61 — PETITIONS EQUITY APPEALS FROM JEFFERSON CIRCUIT COURT. 1. The imposition of a tax upon a trade, occupation or profession can not be made to operate as a tax upon the personal property used in, or as the instrumentality of, such trade, occupation or profession, or have the effect to release such property from ad valorem taxation; and it was not competent for the municipal legislature to so provide in the ordinance imposing taxes.
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Case 61 — PETITIONS EQUITY APPEALS FROM JEFFERSON CIRCUIT COURT. 1. The imposition of a tax upon a trade, occupation or profession can not be made to operate as a tax upon the personal property used in, or as the instrumentality of, such trade, occupation or profession, or have the effect to release such property from ad valorem taxation; and it was not competent for the municipal legislature to so provide in the ordinance imposing taxes. (Constitution of Kentucky, secs. 3, 14, 171, 173, 174, 180, 181, 160, 166. 156, 152, 158, 29, 57; Ky. Stats., secs. 2980, 2984, 2985, 3010, 3011, 3012,…
1Opinion of the CourtChief Justice Pryor
deliyeked tiie opinion oe the coukt.
The appellants, Levi, Reed and Ketclium, are the owners of real estate in the city of Louisville, and decline to pay the taxes on their realty by reason of the discrimination made by the ordinanefe levying the tax between real and personal estate, applying the ad valorem system, to the one ^(realty) and a license tax to the other.
Levi and Reed, two of the appellants, filed a petition seeking an injunction to prevent the collection of tax on their real estate upon the ground that the levy ordinance imposing the license tax on personal property made the…
2Cases cited1 opinion
- Hamilton v. City of Fort WayneIndiana Supreme Court · 1872
3Cited by44 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Mouledoux v. MaestriSupreme Court of Louisiana · 1941
- Adams Express Co. v. KentuckySupreme Court of the United States · 1897
- Eliasberg Bros. Mercantile Co. v. GrimesSupreme Court of Alabama · 1920
- Bank of Kentucky v. StoneU.S. Circuit Court for the District of Kentucky · 1898
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