Lancaster v. Clayton
Court of Appeals of Kentucky
Case 53 — PETITION EQUITY APPEAL FROM SCOTT CIRCUIT COURT. The exemption of property from taxation is a question of policy and not of power. (State Bank of Ohio v. Knopp, 16 Howard, 382; Livingston v. Darlington, 101 H. S., 409; Barbour v. Board of Trade, 82 Ky., '645'.) 1. A board of trustees of a town can not bind it's successors by an ordinance exempting property from taxation. (Molt v. Penn. R. R. Co., 72 Am.
Read the full summary
Case 53 — PETITION EQUITY APPEAL FROM SCOTT CIRCUIT COURT. The exemption of property from taxation is a question of policy and not of power. (State Bank of Ohio v. Knopp, 16 Howard, 382; Livingston v. Darlington, 101 H. S., 409; Barbour v. Board of Trade, 82 Ky., '645'.) 1. A board of trustees of a town can not bind it's successors by an ordinance exempting property from taxation. (Molt v. Penn. R. R. Co., 72 Am. Dec., 671.) 2. There is no constitutional power to exempt from taxation an enterprise primarily conducted for the benefit of an individual — as there is no constitutional power to…
1Opinion of the Court
JUDGE HOLT
delivered the opinion of the court.
The appellant, George Lancaster, proposed to the board of trustees of the town of Georgetown to erect at said place a fine hotel, costing not less than a certain sum, if they would exempt the property from the payment of town taxes for ten years. The offer was submitted to a vote of the people, and a majority favoring *375it, the proposal was accepted by the board, and, thereupon, the hotel was built. The following year, however, they had it assessed for such taxes, and the appellant now seeks to enjoin their collection.
The contract and its performance…
2Cases cited3 opinions
- Loan Assn. v. TopekaSupreme Court of the United States · 1875
- Weeks v. City of MilwaukeeWisconsin Supreme Court · 1860
- Curtis's Adm'r v. WhippleWisconsin Supreme Court · 1869
3Cited by15 opinions
- Faulconer v. City of DanvilleCourt of Appeals of Kentucky (pre-1976) · 1950
- Faulconer v. City of DanvilleCourt of Appeals of Kentucky · 1950
- Commonwealth v. Kentucky Jockey ClubCourt of Appeals of Kentucky (pre-1976) · 1931
- Village of Moyie Springs v. Aurora Manufacturing Co.Idaho Supreme Court · 1960
- Nash v. . TarboroSupreme Court of North Carolina · 1947
10 more not listed; retrieve them via the Exa API.