Ayer & Lord Tie Co. v. Keown
Court of Appeals of Kentucky
CASE 65. — ACTION BY THE AYER & LORD TIE CO. AGAINST C. P. KEOWN, SHERIFF, TO ENJOIN THE COLLECTION OF TAXES ON RAILROAD TIES OWNED BY A NON-RESIDENT. — April 13. Appeal from Ohio Circuit Court. T. F. Biekhead, Circuit Judge. From a judgment dismissing the petition plaintiff appeals.
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CASE 65. — ACTION BY THE AYER & LORD TIE CO. AGAINST C. P. KEOWN, SHERIFF, TO ENJOIN THE COLLECTION OF TAXES ON RAILROAD TIES OWNED BY A NON-RESIDENT. — April 13. Appeal from Ohio Circuit Court. T. F. Biekhead, Circuit Judge. From a judgment dismissing the petition plaintiff appeals. POINTS DISCUSSED AND AUTHORITIES CITED. 1. The ties sought to .be taxed were not taxable for the reason that same were subject to the rules and regulations of interstate commerce law, controlling the taxation and regulation of articles of commerce. (Sub-sec. 3, sec. 8, art. 1, Constitution of U. S.; Com. v.…
1Opinion of the Court
OPINION op the Court bt
John D. Carroll, Com7 missioner
— Affirming.
Tlie appellant is a corporation organized under the laws of the State of Illinois, and its principal place of business is situated in Chicago, Ill. It is engaged in the business of buying, transporting, and selling railroad ties in different parts of the country. In 1903 the board of supervisors of Ohio county, Ky., assessed omitted personal property against appellant amounting $12,500, and to enjoin the appellee, the sheriff of Ohio county, from collecting the tax due on said assessment, this action was brought. It is *583alleged…
2Cases cited6 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Langdon-Creasy Co. v. Trustees of Owenton Common School DistrictCourt of Appeals of Kentucky · 1903
- Gates v. BarrettCourt of Appeals of Kentucky · 1881
- City of Covington v. Pullman Co.Court of Appeals of Kentucky · 1905
- Commonwealth v. Union Refrigerator Transit Co.Court of Appeals of Kentucky · 1904
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United Gas Corporation v. FontenotSupreme Court of Louisiana · 1961
- American Barge Line v. Board, Sup'rs Tax, Jefferson Cty.Court of Appeals of Kentucky (pre-1976) · 1932
- Marshall-Wells Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1945
- Colebrook v. Berlin Mills Co.Supreme Court of New Hampshire · 1915
- John Ross & Co. v. Board of SupervisorsCourt of Appeals of Kentucky · 1920
2 more not listed; retrieve them via the Exa API.