Legal Opinion

Commonwealth v. Adams Express Co.

Court of Appeals of Kentucky

Decided September 15, 1906PublishedCited by 3 opinions

CASE 13 — PROCEEDINGS BY THE COMMONWEALTH AGAINST THE ADAMS EXPRESS COMPANY FOR THE LISTING OF OMITTED PROPERTY FOR TAXATION. Appeal from Mason Circuit Court. James P. Harbeson, Circuit Judge. From a judgment of the Circuit Court dismissing an appeal from a judgment of the County Court in favor of defendant the Commonwealth appeals.

1Opinion of the Court

*86Opinion op the Court by

Judge Lassing

Affirming’.

John J. O’Donnell, an auditor’s agent, 'filed his statement in the Mason county court against the Adams Express Company, seeking to have certain property listed for taxation under section 4241, Ky. St., 1903, alleging that the property had been omitted from the list filed by the Adams Express Company. The company denied that it had omitted any property from its list, and on the issue thus joined proof was taken, and upon final hearing1 on September 4, 1905, the county judge dismissed the original statement and the several amendments thereto, and…

2Cases cited1 opinion

  1. McCarty v. McCartyCourt of Appeals of Kentucky · 1871

3Cited by3 opinions

  1. Commonwealth v. WeissingerCourt of Appeals of Kentucky · 1911
  2. Stearns Coal & Lumber Co. v. CommonwealthCourt of Appeals of Kentucky · 1915
  3. Commonwealth v. Leslie CountyCourt of Appeals of Kentucky · 1917

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