Fidelity & Casualty Co. v. City of Louisville
Court of Appeals of Kentucky
Case 21 — ACTION TO RECOVER LICENSE FEE PAID — APPEAL EBOM JEFFERSON CIRCUIT COURT, COMMON PLEAS DIVISION. (Brief withdrawn.) I. There is no discrimination in the ordinance between foreign and domestic corporations. 2. The ordinance of the city is in strict conformity to the authority given to the appellee by the Legislature, whether the same be strictly a license tax or income tax it is authorized under sections 171 and 184 of the Constitution and the authority granted (by…
Read the full summary
Case 21 — ACTION TO RECOVER LICENSE FEE PAID — APPEAL EBOM JEFFERSON CIRCUIT COURT, COMMON PLEAS DIVISION. (Brief withdrawn.) I. There is no discrimination in the ordinance between foreign and domestic corporations. 2. The ordinance of the city is in strict conformity to the authority given to the appellee by the Legislature, whether the same be strictly a license tax or income tax it is authorized under sections 171 and 184 of the Constitution and the authority granted (by the General Assembly to the appellee' — the city of Louisville. Levi v. City 2. The license or income tax imposed by the…
1Opinion of the Court
JUDGE WHITE
delivered the opinion of the court.
By section 2 of an ordinance of the general council of the city of Louisville, approved January 29, 1894, titled, “An ordinance concerning licenses on certain business in the city of Louisville,” it is provided: “Every life, fire, accident, casualty and indemnity insurance company, title company, title insurance company or abstract company doing business in the city shall, on or before the first day of February of each year, pay to the sinking fund the sum of two dollars on every one hundred dollars of premium received on business done in the city…
2Cases cited1 opinion
- Southern Building & Loan Ass'n v. NormanCourt of Appeals of Kentucky · 1895
3Cited by6 opinions
- City of Louisville v. SebreeCourt of Appeals of Kentucky (pre-1976) · 1948
- Hunt v. GarrettCourt of Appeals of Texas · 1925
- City of Louisville v. Louisville Railway Co.Court of Appeals of Kentucky · 1904
- German Washington Mutual Fire Insurance v. City of LouisvilleCourt of Appeals of Kentucky · 1904
- City of Lexington v. Motel Developers, Inc.Court of Appeals of Kentucky (pre-1976) · 1971
1 more not listed; retrieve them via the Exa API.