City of Covington v. Pullman Co.
Court of Appeals of Kentucky
CASE 27. — ACTION BY THE PULLMAN CO. AGAINST CITY OF COVINGTON TO ENJOIN THE CITY PROM COLLECTING TAXES ON SLEEPING CARS. Appeal from Kenton Circuit Court. W. McD. Shaw, Circuit Judge. Judgment for plaintiff. Defendant appeals. AUTHORITIES CITED AND POINTS DISCUSSED. 1. Appellee’s cars come within the designation of- property taxable by the. city of Covington. (Secs. 3174, 4021, Ky.
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CASE 27. — ACTION BY THE PULLMAN CO. AGAINST CITY OF COVINGTON TO ENJOIN THE CITY PROM COLLECTING TAXES ON SLEEPING CARS. Appeal from Kenton Circuit Court. W. McD. Shaw, Circuit Judge. Judgment for plaintiff. Defendant appeals. AUTHORITIES CITED AND POINTS DISCUSSED. 1. Appellee’s cars come within the designation of- property taxable by the. city of Covington. (Secs. 3174, 4021, Ky. Stats.) 2. To constitute double taxation the property must be twice taxed within the same jurisdiction. (Whitaker v. Brooks, 90 Ky., 08; Western Assurance Co. of Toronto v. Halliday, 120 Fed., 295.) 3. The…
1Opinion of the Court
Opinion by
Chief Justice Hobson
Reversing.
The Pullman Co., which is an Illinois corporation, with its home office in Chicago, brought this suit to enjoin the city of Covington from collecting a tax amounting to $810 upon three sleeping cars, assessed for municipal taxation as of September 15, 1902, at' a valuation of $45,000; it being alleged by the company that the cars were employed for the purpose of transporting passengers over the Chesapeake & Ohio Railroad lines to and from the city of Cincinnati, Ohio, through the city of Covington, to and from points in the State of. Kentucky and…
2Cases cited5 opinions
- American Refrigerator Transit Co. v. HallSupreme Court of the United States · 1899
- Union Refrigerator Transit Co. v. LynchSupreme Court of the United States · 1900
- Clark v. Louisville Water Co.Court of Appeals of Kentucky · 1890
- Louisville Water Co. v. CommonwealthCourt of Appeals of Kentucky · 1889
- Johnson v. Bradley-Watkins Tie Co.Court of Appeals of Kentucky · 1905
3Cited by10 opinions
- City of Fort Worth v. Southland Greyhound Lines, Inc.Court of Appeals of Texas · 1931
- Crystal Car Line v. State Tax CommissionUtah Supreme Court · 1946
- Baltimore & Ohio Southwestern Railroad v. CommonwealthCourt of Appeals of Kentucky · 1917
- Reeves v. Island Creek Fuel & Transportation Co.Court of Appeals of Kentucky · 1950
- Commonwealth, By, Etc. v. Union Pacific R. Co.Court of Appeals of Kentucky (pre-1976) · 1926
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