Murphy v. City of Louisville
Court of Appeals of Kentucky
Case 88 — Action by the City op Louisville against D. F. Murphy, Assessor op Said City to Enjoin Him from Assessing the Franchises of Certain Public Service Corporations for Taxation for City Purposes — Feb. 10. APPEAL FROM JEFFERSON CIRCUIT COURT, COMMON PLEAS DIVISION. Judgment for Plaintiff and Defendant Appeals.
Read the full summary
Case 88 — Action by the City op Louisville against D. F. Murphy, Assessor op Said City to Enjoin Him from Assessing the Franchises of Certain Public Service Corporations for Taxation for City Purposes — Feb. 10. APPEAL FROM JEFFERSON CIRCUIT COURT, COMMON PLEAS DIVISION. Judgment for Plaintiff and Defendant Appeals. POINTS AND AUTHORITIES. 1. Repeals by implication are not favored, and where the Legislature has had its attention called to a particular subject and provided for it, the Legislature can not reasonably he presumed to intend to alter the special provision by a subsequent general…
1Opinion of the Court
Opinion of tub court by
JUDGE PAYNTER —
Reversing.
The question involved is, shall the city assessor of Louisville, a city of the first class, assess the franchises of certain public service corporations for taxation for city purposes, or the board of valuation and assessment? The solution of this question depends upon whether the general revenue act of 1902, Sess. Acts 1902, pp. 281 to 392, inclusive) repeals the act of March 19, 1898 (S'ess. Acts 1898, pp. 96 to 102, inclusive). The latter is an act concerning the assessment and valuation for taxes of corporate franchises and intangible…
2Cases cited4 opinions
- Cope v. CopeSupreme Court of the United States · 1891
- McChord v. Louisville & Nashville RailroadSupreme Court of the United States · 1902
- Purnell v. MannCourt of Appeals of Kentucky · 1898
- Commonwealth v. CainCourt of Appeals of Kentucky · 1879
3Cited by12 opinions
- Board of Penitentiary Commissioners v. SpencerCourt of Appeals of Kentucky · 1914
- Lakes v. GoodloeCourt of Appeals of Kentucky · 1922
- Bryan v. VossCourt of Appeals of Kentucky · 1911
- James v. BarryCourt of Appeals of Kentucky · 1910
- Kentucky Heating Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1917
7 more not listed; retrieve them via the Exa API.