Louisville & Nashville Railroad v. Commonwealth ex rel. Marion County
Court of Appeals of Kentucky
Case 82 — PETITION ORDINARY APPEAL PROM MARION CIRCUIT COURT. 1. In the absence of a statute authorizing it, it was error to render judgment for interest on the unpaid taxes. (Act of April 3, 1878, Gen. Stats., p. 1019; Idem, p. 733; Ky. Cent. R. Co. v. Pendleton County, 8 Ky. Law Rep., 517.) "What shall be taxed and how taxed, the Legislature alone has the right to determine.
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Case 82 — PETITION ORDINARY APPEAL PROM MARION CIRCUIT COURT. 1. In the absence of a statute authorizing it, it was error to render judgment for interest on the unpaid taxes. (Act of April 3, 1878, Gen. Stats., p. 1019; Idem, p. 733; Ky. Cent. R. Co. v. Pendleton County, 8 Ky. Law Rep., 517.) "What shall be taxed and how taxed, the Legislature alone has the right to determine. (Newport Bridge v. Douglass, 12 Bush, 716.) 2. The judgment is erroneous, in that it wholly fails to give appellants credit by the amount overpaid on the railroad taxes for the year 1882. This amount should have been…
1Opinion of the Court
JUDGE HOLT
delivered the opinion oe the court.
The Marion County Court, for the years 1882-3-4, levied an ad valorem tax for county purposes of thirty, forty and fifty cents, respectively, upon each one hundred dollars in value of taxable property in *536the county. It also levied for each of said years a like tax of seventy cents upon each hundred dollars in value of taxable property to pay the interest on the bonds it had issued in payment of its three hundred thousand dollars subscription to the Cumberland and Ohio Railroad, and to create a sinking fund for the payment of the principal of them.…
2Cases cited5 opinions
- Ormsby v. City of LouisvilleCourt of Appeals of Kentucky · 1880
- City of Louisville v. AndersonCourt of Appeals of Kentucky · 1881
- Louisville & Nashville R. R. v. Hopkins CountyCourt of Appeals of Kentucky · 1888
- Price v. Trustees of BellevueCourt of Appeals of Kentucky · 1880
- Clark County Court v. Elizabethtown, L. & B. S. R.Court of Appeals of Kentucky · 1886
3Cited by19 opinions
- Spalding v. City of LebanonCourt of Appeals of Kentucky · 1913
- Greene v. Taylor, Jr. & SonsCourt of Appeals of Kentucky · 1919
- City of Morganfield v. WathenCourt of Appeals of Kentucky · 1924
- Craig v. Security Producing & Refining Co.Court of Appeals of Kentucky · 1920
- Wade v. MurrheeSupreme Court of Florida · 1918
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