Wolfe County v. Beckett
Court of Appeals of Kentucky
CASE 26. — PROCEEDINGS BY THE BOARD OF SUPERVISORS OF WOLFE COUNTY IN FIXING A VALUATION UPON PROPERTY FOR TAXATION IN SAID COUNTY IN WHICH T. M. BECKETT AND OTHERS APPEAL. Appeal from Wolfe Circuit Court. Robert Riddell, Circuit Judge. From the judgment the County and the Commonwealth appeal AUTHORITIES CITED. ■ Ky.
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CASE 26. — PROCEEDINGS BY THE BOARD OF SUPERVISORS OF WOLFE COUNTY IN FIXING A VALUATION UPON PROPERTY FOR TAXATION IN SAID COUNTY IN WHICH T. M. BECKETT AND OTHERS APPEAL. Appeal from Wolfe Circuit Court. Robert Riddell, Circuit Judge. From the judgment the County and the Commonwealth appeal AUTHORITIES CITED. ■ Ky. Stats., sections 4120, 4020 and .4039; Acts of 1906, p. 89, section 4; Wilgus v. Comth., 9 Bush (72 Ky.), 556;' Harvey Coal & Coke Co. v. Dillon, Tax Commissioner, 53 S. E. Rep., 928. AUTHOITIES CITED. Kincaid v. McGowan, 88 Ky., 91; Stew-art, Trustee, v. Comth., 94 Ky., 595; Fox…
1Opinion of the Court
*254Opinion op the Court by
William Rogers Clay, Commissioner
-Reversing.
Appellee. T. M. Beckett listed for taxation in Wolfe county for the year 1907, alongwith other property, certain property of the value of $1,000 under the items, “Steam engines and boilers.” This the board of supervisors for the county raised to $3,000. Under the items, “Coal mines, oil, gas and salt wells,” he listed property of the value of $14,000. This the board of supervisors raised to $55,825. Appellee Milton Giarver listed for taxation in the same county for the year 1907 under the items, “Coal mi-fles, oil, gas and…
2Cases cited4 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- In Re Watts and SachsSupreme Court of the United States · 1903
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
- Mt. Sterling Oil & Gas Co. v. RatliffCourt of Appeals of Kentucky · 1907
3Cited by35 opinions
- Stephens County v. Mid-Kansas Oil & Gas Co.Texas Supreme Court · 1923
- Raydure v. Board of SupervisorsCourt of Appeals of Kentucky · 1919
- Transcontinental Oil Co. v. EmmersonIllinois Supreme Court · 1921
- Wakenva Coal Company, Inc. v. JohnsonCourt of Appeals of Kentucky (pre-1976) · 1930
- Miller v. Buck Creek Oil Co.Wyoming Supreme Court · 1928
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