German Washington Mutual Fire Insurance v. City of Louisville
Court of Appeals of Kentucky
Case 69 — .Action by City of Louisville against German Washington Mutual Fire Ins. Co. for City Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY DIVISION. Judgment for Plaintiff and Defendant Appeals. PROPOSITIONS. OF LAW AND AUTHORITIES. 1. The situs of the mortgage ownership not being shown by either allegations of proof, there is no proper basis laid for any ad valorem taxation- of appellant’s mortgagesi, for city purposes.
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Case 69 — .Action by City of Louisville against German Washington Mutual Fire Ins. Co. for City Taxes. APPEAL FROM JEFFERSON CIRCUIT COURT, CHANCERY DIVISION. Judgment for Plaintiff and Defendant Appeals. PROPOSITIONS. OF LAW AND AUTHORITIES. 1. The situs of the mortgage ownership not being shown by either allegations of proof, there is no proper basis laid for any ad valorem taxation- of appellant’s mortgagesi, for city purposes. Board of Councilmen of Frankfort v. Frankfort Safety Vault and Trust Co., 25 Ky. Law Rep., 46; Board of Councilmen, &c. v. Fidelity Trust & Safety Vault Co., 23 Ky.…
1Opinion of the Court
*599Opinion of the court by
JUDGE BARKER
Affirming.
The appellant is an assessment or co-operative fire insurance company, organized under subdivision 5, c. 32, Ky. St., having its chief office and1 principal place of business in Louisville, Ky. The corporation having refused' to list its personal property for taxation as by law required, the city of Louisville arbitrarily assessed it with the sum of $50,000 for the years 1899, 1900, 1901, and 1902. Appellant having refused to pay the tax so assessed, this action was instituted for the purpose of enforcing payment.
No claim is made by appellant that…
2Cases cited3 opinions
- Levi v. City of LouisvilleCourt of Appeals of Kentucky · 1895
- Commonwealth v. Pearl Laundry Co.Court of Appeals of Kentucky · 1899
- Fidelity & Casualty Co. v. City of LouisvilleCourt of Appeals of Kentucky · 1899
3Cited by4 opinions
- City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
- Kentucky & Louisville Mutual Insurance v. CommonwealthCourt of Appeals of Kentucky · 1913
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971