Legal Opinion

Ray v. Armstrong

Court of Appeals of Kentucky

Decided November 26, 1910PublishedCited by 28 opinions

Appeal from Jefferson Circuit Court (Chancery Branch, First Division).

1Opinion of the Court

Opinion op the Court by

Judge O’Rear

Reversing.

This appeal involves the constitutionality .of the Article XVIII. of chapter 108, Kentucky Statutes, known as the State Board of Equalization Statute. The article embraces sections 4268 to 4281, inclusive, of Kentucky Statutes (Carroll’s) and forms a part of the general law of revenue and taxation adopted as a complete system of taxation, and approved March 15, .1906.

The question arises upon two actions brought in the Jefferson circuit court, one by appellee John A. Armstroug, the owner of city lots alleged by him to have been assessed for more…

2Cases cited20 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  3. Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
  4. McMillen v. AndersonSupreme Court of the United States · 1877
  5. Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894

15 more not listed; retrieve them via the Exa API.

3Cited by28 opinions

  1. Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
  2. Lawrence County v. Lawrence Fiscal CourtCourt of Appeals of Kentucky · 1921
  3. Childers v. Hackney's Creek Coal CompanyCourt of Appeals of Kentucky (pre-1976) · 1960
  4. Baker v. PaxtonWyoming Supreme Court · 1923
  5. Board of Levee Commissioners v. JohnsonCourt of Appeals of Kentucky · 1917

23 more not listed; retrieve them via the Exa API.

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